Taxation: new features for the 2022 and 2023 periods

Indeed, the generalization of teleworking has an impact on the deductibility of professional expenses. In a press release, the Cantonal Contributions Service (SCC) explains: “The person who telework cannot claim the deduction of travel or meal expenses on the days when he telework. The number of days teleworked or the percentage of activity during the year in question must be indicated. Supporting documents from the employer may be requested from the taxpayer.

In addition, as decided a little over two years ago by the Grand Council, a 40% reduction is now granted for the part of private wealth dependent on unlisted shares of

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