Private share
The private share records the value of private use of something the business pays for; it is taxable income of the user, has to be declared on the salary certificate, and for a company car is calculated at a flat 0.9 per cent of the purchase price per month.
Definition
The flat rate of 0.9 per cent a month corresponds to 10.8 per cent of the purchase price a year and applies from 2022; before that it was 0.8 per cent. Actual accounting is the alternative, which requires a mileage log and is rarely chosen in practice.
Besides the vehicle it covers subsidised meals, private use of equipment and company flats. All of it belongs on the salary certificate and is subject to contributions.
The numbers
- 0.9% per month
- flat rate for the private share of a company car, on the purchase price excluding VAT Professional Expenses Ordinance, as of 2022
Where to read it
What the software must be able to do
You need a wage type that payrolls an in-kind value as contributory without paying it out, and that lands in the right box of the salary certificate. Private shares added by hand are the most frequent finding at employer audits.
Checked Aug 2026
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