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No lower taxation of business vehicles with electric drives

New inheritance law: Savings from the tax-exempt pillar 3a pension plan do not form part of the inheritance estate

The Federal Council has decided that the uniform flat rate for the private use of business vehicles should be retained and that a reduced assessment basis for electric vehicles should be dispensed with.

The current flat rate for the private use of business vehicles is calculated as a percentage of the purchase price. It applies to both electric and conventionally powered vehicles. (Source: Federal Tax Administration)