{"id":2902,"date":"2021-12-10T16:55:36","date_gmt":"2021-12-10T15:55:36","guid":{"rendered":"https:\/\/expertinum.ch\/?p=2902"},"modified":"2025-09-26T16:27:17","modified_gmt":"2025-09-26T14:27:17","slug":"new-tax-regulations-for-private-usage-of-business-cars","status":"publish","type":"post","link":"https:\/\/expertinum.ch\/en\/2021\/12\/10\/new-tax-regulations-for-private-usage-of-business-cars\/","title":{"rendered":"New tax regulations for private usage of business cars"},"content":{"rendered":"

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Information<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|tablet” _builder_version=”4.4.4″ background_color=”rgba(0,0,0,0)” positioning=”none” vertical_offset=”-200px” z_index=”53″ custom_margin=”||50px||false|false” custom_padding=”30px||||false|false” custom_padding_tablet=”0px||||false|false” custom_padding_phone=”” global_colors_info=”{}”][et_pb_row column_structure=”1_3,2_3″ custom_padding_last_edited=”on|tablet” _builder_version=”4.4.4″ custom_margin_tablet=”||||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|desktop” custom_padding=”0px||||false|false” custom_padding_tablet=”0px||0px||false|false” custom_padding_phone=”” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.4.4″ global_colors_info=”{}”][et_pb_image src=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9mZWF0dXJlZF9pbWFnZSIsInNldHRpbmdzIjp7fX0=@” title_text=”News_Test” show_bottom_space=”off” _builder_version=”4.4.5″ _dynamic_attributes=”src” custom_margin=”30px||||false|false” custom_margin_tablet=”60px||0px||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|desktop” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”2_3″ _builder_version=”4.4.4″ global_colors_info=”{}”][et_pb_text _builder_version=”4.14.1″ custom_margin=”30px||||false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|desktop” hover_enabled=”0″ border_color_bottom=”rgba(51,51,51,0.22)” global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

New tax regulations for private usage of business cars as per 1 January 2022<\/h2>\n

If an employee is allowed to use the business car for private purposes as well, the employee needs to be charged a private share of the incurred cost. Read more about this private share in the PDF.
<\/span><\/span><\/span><\/p>\n

If you have any questions, please do not hesitate to contact our team.<\/span><\/span><\/span><\/p>\n

[\/et_pb_text][et_pb_button button_url=”https:\/\/expertinum.ch\/wp-content\/uploads\/2021\/12\/EXPERTINUM_Privatanteil-Gfz_12-2021_EN.pdf” url_new_window=”on” button_text=”Private Share Business Cars 2022 (PDF)” _builder_version=”4.14.1″ hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.10.6″ custom_margin=”0px||||false|false” custom_padding=”32px||32px||true|false” bottom_divider_color=”#ededed” bottom_divider_arrangement=”above_content” border_width_top=”1px” border_color_top=”#dddddd” saved_tabs=”all” global_colors_info=”{}”][et_pb_row column_structure=”1_5,1_5,1_5,1_5,1_5″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.4.2″ global_colors_info=”{}”][et_pb_column type=”1_5″ _builder_version=”4.4.2″ global_colors_info=”{}”][et_pb_text _builder_version=”4.4.7″ text_line_height=”1.5em” header_2_font=”Montserrat|700|||||||” header_2_text_color=”#000000″ header_2_font_size=”22px” text_orientation=”center” custom_margin_tablet=”||30px||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” global_colors_info=”{}”]<\/p>\n

Z\u00fcrich-City<\/strong>
Am Schanzengraben 25
CH-8022 Z\u00fcrich
E-Mail<\/a>
T\u00a0+41 44 344 45 45<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.4.2″ global_colors_info=”{}”][et_pb_text _builder_version=”4.10.6″ text_line_height=”1.5em” header_2_font=”Montserrat|700|||||||” header_2_text_color=”#000000″ header_2_font_size=”22px” text_orientation=”center” custom_margin_tablet=”||30px||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding_tablet=”” custom_padding_phone=”” custom_padding_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n

Z\u00fcrich-Seefeld<\/strong>
Klausstrasse 43
CH-8008 Z\u00fcrich
E-Mail<\/a>
T +41 43 499 20 20<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.4.2″ global_colors_info=”{}”][et_pb_text _builder_version=”4.4.4″ text_line_height=”1.5em” header_2_font=”Montserrat|700|||||||” header_2_text_color=”#000000″ header_2_font_size=”22px” text_orientation=”center” custom_margin_tablet=”||30px||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” global_colors_info=”{}”]<\/p>\n

Z\u00fcrich-Wollishofen<\/strong>
Zellerstrasse 58
CH-8038 Z\u00fcrich
E-Mail<\/a>
T +41 43 399 78 78<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.4.2″ global_colors_info=”{}”][et_pb_text _builder_version=”4.4.8″ text_line_height=”1.5em” header_2_font=”Montserrat|700|||||||” header_2_text_color=”#000000″ header_2_font_size=”22px” text_orientation=”center” custom_margin_tablet=”||30px||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” global_colors_info=”{}”]<\/p>\n

Dielsdorf<\/strong>
Wehntalerstrasse 54
CH-8157 Dielsdorf
E-Mail<\/a>
T +41 44 854 89 89<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.4.2″ global_colors_info=”{}”][et_pb_text _builder_version=”4.4.8″ text_line_height=”1.5em” header_2_font=”Montserrat|700|||||||” header_2_text_color=”#000000″ header_2_font_size=”22px” text_orientation=”center” global_colors_info=”{}”]<\/p>\n

Winterthur<\/strong>
Technoparkstrasse 3
CH-8406 Winterthur
E-Mail<\/a>
T +41 52 209 08 10\u200b<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.4.7″ background_color=”#ededed” custom_margin=”||||false|false” custom_padding=”27px||||false|false” top_divider_color=”#ffffff” top_divider_height=”60px” border_color_top=”rgba(51,51,51,0.17)” saved_tabs=”all” global_colors_info=”{}”][et_pb_row _builder_version=”4.4.1″ custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.4.1″ global_colors_info=”{}”][et_pb_text _builder_version=”4.4.5″ text_font=”||||||||” text_text_color=”#000000″ text_line_height=”1.6em” global_colors_info=”{}”]<\/p>\n

Netzwerk & Mitgliedschaften<\/h3>\n

<\/span>Sie haben eine Aufgabe, wir verf\u00fcgen \u00fcber das Know-how und die richtigen Kontakte. Unsere M\u00f6glichkeiten erg\u00e4nzen wir mit professionellen Partnern im In- und Ausland.<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,1_4,1_4,1_4″ make_equal=”on” _builder_version=”4.7.6″ custom_padding=”||0px|||” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.4.8″ background_color=”#ffffff” custom_padding=”10px|10px|10px|10px|true|true” custom_padding_tablet=”20px|20px|20px|20px|true|true” custom_padding_phone=”” custom_padding_last_edited=”on|tablet” animation_style=”slide” animation_delay=”200ms” custom_css_main_element=”display: flex;||flex-direction: column;||justify-content: center;” border_radii=”on|4px|4px|4px|4px” global_colors_info=”{}”][et_pb_image src=”https:\/\/www.expertinum.ch\/wp-content\/uploads\/2020\/06\/logo-expert-suisse-pas.gif” alt=”EXPERTsuisse” title_text=”EXPERTsuisse” align=”center” _builder_version=”4.4.8″ global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.4.7″ background_color=”#ffffff” custom_padding=”20px|20px|20px|20px|true|true” animation_style=”slide” animation_delay=”400ms” custom_css_main_element=”display: flex;||flex-direction: column;||justify-content: center;” border_radii=”on|4px|4px|4px|4px” global_colors_info=”{}”][et_pb_image src=”https:\/\/www.expertinum.ch\/wp-content\/uploads\/2020\/04\/srg-logo.gif” alt=”SRG Schweizerische Revisionsgesellschaft” title_text=”SRG Schweizerische Revisionsgesellschaft” align=”center” _builder_version=”4.4.4″ global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.7.6″ background_color=”#ffffff” custom_padding=”20px|20px|20px|20px|true|true” animation_style=”slide” animation_delay=”600ms” custom_css_main_element=”display: flex;||flex-direction: column;||justify-content: center;” border_radii=”on|4px|4px|4px|4px” global_colors_info=”{}”][et_pb_image src=”https:\/\/www.expertinum.ch\/wp-content\/uploads\/2020\/06\/logo-abacus-pas.gif” alt=”AbacusCloudPartner” title_text=”AbacusCloudPartner” align=”center” _builder_version=”4.4.8″ global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.7.6″ _module_preset=”default” animation_style=”slide” animation_delay=”600ms” border_radii=”on|4px|4px|4px|4px” global_colors_info=”{}”][et_pb_image src=”https:\/\/expertinum.ch\/wp-content\/uploads\/2020\/12\/Expertinum_IPG-Logo-1.jpg” alt=”InternationalPracticeGroup” title_text=”InternationalPracticeGroup” _builder_version=”4.7.6″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

New tax regulations for private usage of business cars as per 1 January 2022 If an employee is allowed to use the business car for private purposes as well, the employee needs to be charged a private share of the incurred cost. Read more about this …<\/p>\n","protected":false},"author":4,"featured_media":2285,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"\n[et_pb_section fb_built=\"1\" custom_padding_last_edited=\"on|phone\" _builder_version=\"4.6.6\" use_background_color_gradient=\"on\" background_color_gradient_start=\"#ffffff\" background_color_gradient_end=\"rgba(0,0,0,0)\" background_color_gradient_end_position=\"20%\" background_color_gradient_overlays_image=\"on\" background_image=\"https:\/\/expertinum.ch\/wp-content\/uploads\/2020\/05\/headerbild-news.jpg\" background_size=\"initial\" background_position=\"top_right\" custom_padding=\"||||false|false\" custom_padding_tablet=\"\" custom_padding_phone=\"0px||30px||false|false\" background_last_edited=\"on|phone\" background_color_gradient_direction_tablet=\"90deg\" background_color_gradient_start_position_tablet=\"30%\" background_color_gradient_end_position_tablet=\"100%\" background_position_tablet=\"top_right\" custom_css_main_element=\"background-color:#f8f9fd;\" global_colors_info=\"{}\"][et_pb_row _builder_version=\"4.4.4\" custom_margin=\"0px||0px||false|false\" custom_padding=\"0px||0px||false|false\" global_colors_info=\"{}\"][et_pb_column type=\"4_4\" _builder_version=\"4.4.4\" global_colors_info=\"{}\"][et_pb_post_title author=\"off\" date_format=\"d.m.Y\" categories=\"off\" comments=\"off\" featured_image=\"off\" _builder_version=\"4.4.5\" title_font=\"Montserrat|300|||||||\" title_text_color=\"#10458c\" title_line_height=\"1.5em\" title_font_size_tablet=\"36px\" title_font_size_phone=\"28px\" title_font_size_last_edited=\"on|phone\" title_line_height_tablet=\"\" title_line_height_phone=\"1.4em\" title_line_height_last_edited=\"on|phone\" global_colors_info=\"{}\"][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\"4.4.4\" position_origin_a=\"bottom_left\" z_index=\"0\" width=\"100%\" max_width=\"100%\" custom_margin=\"0px||0px||false|false\" custom_padding=\"0px||0px||false|false\" global_colors_info=\"{}\"][et_pb_column type=\"4_4\" _builder_version=\"4.4.4\" global_colors_info=\"{}\"][et_pb_text content_tablet=\"\" content_phone=\"\" content_last_edited=\"on|tablet\" _builder_version=\"4.4.8\" text_font=\"Montserrat|500|||||||\" text_text_color=\"rgba(0,0,0,0.08)\" text_font_size=\"270px\" text_line_height=\"1em\" positioning=\"relative\" position_origin_a=\"bottom_left\" width=\"100%\" custom_margin=\"-56px||-90px||false|false\" custom_margin_tablet=\"\" custom_margin_phone=\"-19px||||false|false\" custom_margin_last_edited=\"on|phone\" custom_padding=\"0px||0px||false|false\" animation_style=\"slide\" animation_direction=\"right\" animation_duration=\"8000ms\" animation_intensity_slide=\"8%\" animation_starting_opacity=\"10%\" animation_speed_curve=\"linear\" scroll_vertical_motion=\"0|70|70|100|4|0|-4\" text_font_size_tablet=\"128px\" text_font_size_phone=\"80px\" text_font_size_last_edited=\"on|phone\" header_font_size_tablet=\"\" header_font_size_phone=\"\" header_font_size_last_edited=\"on|tablet\" global_colors_info=\"{}\"]

Information<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\"1\" custom_padding_last_edited=\"on|tablet\" _builder_version=\"4.4.4\" background_color=\"rgba(0,0,0,0)\" positioning=\"none\" vertical_offset=\"-200px\" z_index=\"53\" custom_margin=\"||50px||false|false\" custom_padding=\"30px||||false|false\" custom_padding_tablet=\"0px||||false|false\" custom_padding_phone=\"\" global_colors_info=\"{}\"][et_pb_row column_structure=\"1_3,2_3\" custom_padding_last_edited=\"on|tablet\" _builder_version=\"4.4.4\" custom_margin_tablet=\"||||false|false\" custom_margin_phone=\"\" custom_margin_last_edited=\"on|desktop\" custom_padding=\"0px||||false|false\" custom_padding_tablet=\"0px||0px||false|false\" custom_padding_phone=\"\" global_colors_info=\"{}\"][et_pb_column type=\"1_3\" _builder_version=\"4.4.4\" global_colors_info=\"{}\"][et_pb_image src=\"@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9mZWF0dXJlZF9pbWFnZSIsInNldHRpbmdzIjp7fX0=@\" title_text=\"News_Test\" show_bottom_space=\"off\" _builder_version=\"4.4.5\" _dynamic_attributes=\"src\" custom_margin=\"30px||||false|false\" custom_margin_tablet=\"60px||0px||false|false\" custom_margin_phone=\"\" custom_margin_last_edited=\"on|desktop\" global_colors_info=\"{}\"][\/et_pb_image][\/et_pb_column][et_pb_column type=\"2_3\" _builder_version=\"4.4.4\" global_colors_info=\"{}\"][et_pb_text _builder_version=\"4.14.1\" custom_margin=\"30px||||false|false\" custom_margin_tablet=\"0px||||false|false\" custom_margin_phone=\"\" custom_margin_last_edited=\"on|desktop\" border_color_bottom=\"rgba(51,51,51,0.22)\" global_colors_info=\"{}\"]

Private Benutzung des Gesch\u00e4ftsfahrzeuges ab 2022<\/h2>\n

Hat ein Arbeitnehmer die M\u00f6glichkeit ein Gesch\u00e4ftsfahrzeug auch privat zu nutzen, f\u00e4llt dies unter die Kategorie \u00abPrivatanteil Gesch\u00e4ftsfahrzeug\u00bb. Was sich dabei \u00e4ndert, lesen Sie im PDF.
<\/span><\/span><\/span><\/p>\n

Bei Fragen steht Ihnen unser Team gerne zur Verf\u00fcgung.<\/span><\/span><\/span><\/p>[\/et_pb_text][et_pb_button button_url=\"https:\/\/expertinum.ch\/wp-content\/uploads\/2021\/12\/EXPERTINUM_Privatanteil-Gfz_12-2021.pdf\" button_text=\"Privatanteil Gesch\u00e4ftsfahrzeug 2022 (PDF)\" _builder_version=\"4.14.1\" hover_enabled=\"0\" global_colors_info=\"{}\" url_new_window=\"on\" sticky_enabled=\"0\"][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\"1\" _builder_version=\"4.10.6\" custom_margin=\"0px||||false|false\" custom_padding=\"32px||32px||true|false\" bottom_divider_color=\"#ededed\" bottom_divider_arrangement=\"above_content\" border_width_top=\"1px\" border_color_top=\"#dddddd\" global_module=\"1308\" saved_tabs=\"all\" global_colors_info=\"{}\"][et_pb_row column_structure=\"1_5,1_5,1_5,1_5,1_5\" use_custom_gutter=\"on\" gutter_width=\"1\" _builder_version=\"4.4.2\" global_colors_info=\"{}\"][et_pb_column type=\"1_5\" _builder_version=\"4.4.2\" global_colors_info=\"{}\"][et_pb_text _builder_version=\"4.4.7\" text_line_height=\"1.5em\" header_2_font=\"Montserrat|700|||||||\" header_2_text_color=\"#000000\" header_2_font_size=\"22px\" text_orientation=\"center\" custom_margin_tablet=\"||30px||false|false\" custom_margin_phone=\"\" custom_margin_last_edited=\"on|tablet\" global_colors_info=\"{}\"]

Z\u00fcrich-City<\/strong>
Am Schanzengraben 25
CH-8022 Z\u00fcrich
E-Mail<\/a>
T\u00a0+41 44 344 45 45<\/a><\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\"1_5\" _builder_version=\"4.4.2\" global_colors_info=\"{}\"][et_pb_text _builder_version=\"4.10.6\" text_line_height=\"1.5em\" header_2_font=\"Montserrat|700|||||||\" header_2_text_color=\"#000000\" header_2_font_size=\"22px\" text_orientation=\"center\" custom_margin_tablet=\"||30px||false|false\" custom_margin_phone=\"\" custom_margin_last_edited=\"on|tablet\" custom_padding_tablet=\"\" custom_padding_phone=\"\" custom_padding_last_edited=\"on|desktop\" global_colors_info=\"{}\"]

Z\u00fcrich-Seefeld<\/strong>
Klausstrasse 43
CH-8008 Z\u00fcrich
E-Mail<\/a>
T +41 43 499 20 20<\/a><\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\"1_5\" _builder_version=\"4.4.2\" global_colors_info=\"{}\"][et_pb_text _builder_version=\"4.4.4\" text_line_height=\"1.5em\" header_2_font=\"Montserrat|700|||||||\" header_2_text_color=\"#000000\" header_2_font_size=\"22px\" text_orientation=\"center\" custom_margin_tablet=\"||30px||false|false\" custom_margin_phone=\"\" custom_margin_last_edited=\"on|tablet\" global_colors_info=\"{}\"]

Z\u00fcrich-Wollishofen<\/strong>
Zellerstrasse 58
CH-8038 Z\u00fcrich
E-Mail<\/a>
T +41 43 399 78 78<\/a><\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\"1_5\" _builder_version=\"4.4.2\" global_colors_info=\"{}\"][et_pb_text _builder_version=\"4.4.8\" text_line_height=\"1.5em\" header_2_font=\"Montserrat|700|||||||\" header_2_text_color=\"#000000\" header_2_font_size=\"22px\" text_orientation=\"center\" custom_margin_tablet=\"||30px||false|false\" custom_margin_phone=\"\" custom_margin_last_edited=\"on|tablet\" global_colors_info=\"{}\"]

Dielsdorf<\/strong>
Wehntalerstrasse 54
CH-8157 Dielsdorf
E-Mail<\/a>
T +41 44 854 89 89<\/a><\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\"1_5\" _builder_version=\"4.4.2\" global_colors_info=\"{}\"][et_pb_text _builder_version=\"4.4.8\" text_line_height=\"1.5em\" header_2_font=\"Montserrat|700|||||||\" header_2_text_color=\"#000000\" header_2_font_size=\"22px\" text_orientation=\"center\" global_colors_info=\"{}\"]

Winterthur<\/strong>
Technoparkstrasse 3
CH-8406 Winterthur
E-Mail<\/a>
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