Fiscal treatment of fines<\/strong><\/h2>\r\n\r\n\r\n\r\nThe legislator wanted to establish unequivocally the non-deductibility of fines<\/strong>, fiscal and non-fiscal, of pecuniary penalties and administrative pecuniary sanctions of a criminal nature<\/u><\/strong> pronounced by Swiss authorities or by foreign authorities, except in cases where these decisions are contrary to public order under Swiss law.<\/p>\r\n\r\n\r\n\r\nDall\u2019altra parte il costo di sanzioni che non hanno carattere penale pu\u00f2 essere dedotto.<\/p>\r\n\r\n\r\n\r\n
L’obiettivo di tale norma \u00e8 quello di fare chiarezza sul principio che se tali sanzioni a carattere penale fossero deducibili, il loro effetto punitivo verrebbe meno in quanto attenuato dalla possibilit\u00e0 di deduzione fiscale.<\/p>\r\n\r\n\r\n\r\n
Scopo della sanzione \u00e8 penalizzare solo il colpevole e non l\u2019intera comunit\u00e0.<\/p>\r\n\r\n\r\n\r\n
Modalit\u00e0 di compilazione della dichiarazione fiscale<\/strong><\/h2>\r\n\r\n\r\n\r\nTra le novit\u00e0 legislative in Svizzera per l’anno 2022 si segnala anche l’obbligo, per le persone giuridiche (e non per le persone fisiche), di compilare la propria dichiarazione fiscale in formato elettronico denominato eTaxPG <\/strong>(applicazione scaricabile gratuitamente).<\/p>\r\n\r\n\r\n\r\nDeduzione pi\u00f9 elevata per la cura dei figli da parte di terzi<\/strong><\/h2>\r\n\r\n\r\n\r\nThe legislator wanted to standardize the tax deduction, hitherto linked to the taxpayer's taxable income, by introducing a maximum deductible amount, regardless of the taxpayer's taxable income, in relation to care provided by third parties for the care of children.<\/p>\r\n\r\n\r\n\r\n
Specifically, it is a maximum deduction of CHF 25,000 for care provided by third parties to each child who has not yet turned 14 and lives in household communion with the taxpayer who provides for his maintenance<\/strong>.<\/p>\r\n\r\n\r\n\r\nIn precedenza, l\u2019importo massimo deducibile era di CHF 10’000.<\/p>\r\n\r\n\r\n\r\n
Obviously this deduction must be proven and these expenses must have a causal link with the taxpayer: expenses outside the taxpayer's working or training time are not allowed, nor are expenses for meals and accommodation of children looked after by third parties.<\/p>\r\n\r\n\r\n\r\n
La deduzione \u00e8 limitata alle cure dei figli e non \u00e8 prevista deduzione per personale domestico.<\/p>\r\n\r\n\r\n\r\n\r\n\r\n
\u00a0In spite of these legislative innovations in Switzerland, the remunerative interests at 0.10% on taxes paid in excess are confirmed also for 2022. While the late interest rate amounts to 2.5%.<\/p>\r\n\r\n\r\n\r\n
Contact us for more information and personalized advice.<\/p>","protected":false},"excerpt":{"rendered":"
Ecco alcune importanti novit\u00e0 legislative in Svizzera che interessano l\u2019anno fiscale 2022: Trattamento fiscale delle multe Il legislatore ha voluto sancire in modo inequivocabile la non deducibilit\u00e0 delle multe, fiscali e non fiscali, delle pene pecuniarie e delle sanzioni pecuniarie amministrative a carattere penale, pronunciate da autorit\u00e0 svizzere o da autorit\u00e0 straniere, fatto salvo i […]<\/p>\n","protected":false},"author":2,"featured_media":453,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiduciaria-lago"],"acf":[],"yoast_head":"\n
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