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Old 08.01.2008, 14:18
Richard Richard is offline
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Re: End of the 'expat' benefits ??

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Richard

I doubt there is any 'international agreement' involved here. Its entirely local regulation that the large MNCs negotiated with the steueramt in Zurich canton.

I actually have a copy of the regulation and it clearly describes all tax benefits granted to expatriate specialists as 'illegal'. Let me know if you would like a copy by email..
This has very little to do with Kanton Zürich unless they have some other additional benefits which would indeed be questionable, but the principle itselt is definitely not illegal. The relevant Swiss law covering this is:
Verordnung vom 3. Oktober 2000 über den Abzug besonderer Berufskosten bei der direkten Bundessteuer von vorübergehend in der Schweiz tätigen leitenden Angestellten, Spezialisten und Spezialistinnen(Expatriates-Verordnung, ExpaV)

And this document is pretty damned clear...
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