| Quote: | |  | |
|
By the way, my accountant argued for the expat allowance, but they refused, even though I am on a 2 year fixed contract.
| |
| | |
We were also hoping to be eligible for the expat allowance, but it seems that one has to have lived less than 183 days in Switzerland in the tax year to qualify, at least in Kanton Bern (unless of course I am misreading):
Section 5.2
Im Quellensteuerverfahren (
http://www.taxinfo.sv.fin.be.ch/site/expatriates#im-quellensteuerverfahren): "Expatriates unterstehen der ordentlichen Besteuerung, soweit sie sich während eines Kalenderjahres mehr als 183 Tage in der Schweiz aufhalten (vgl. Art. 15 OEDC-Musterabkommen bzw. entsprechende DBA). Besondere Berufskosten gemäss Expatriate-Verordnung des Bundes bzw.
MB 8."
This sentence is, however, not included in Merkblatt 8, referenced above as MB 8 (attached as a pdf). Very strange
Could this be the reason why muze7 was refused this allowance?
Does this mean that if we arrived in die Schweiz May 7, 2008, we won't be considered "expats" for the purposes of special occupational costs (Besondere Berufskosten) allowances/ deductions? These seem quite nice in Kanton Bern and include
- relocation costs,
- apartment rental costs if one owns an apartment in one's country OR CHF 1'500 for the first two months in die Schweiz,
- and costs of the kids attending a private foreign-language speaking school.
Has anyone succeeding in claiming this expat allowance having been in the country more than 183 days during the tax year?