Tax News: Switzerland's Federal Department of Finance (FDF) has announced that revised rules on tax deductions for expatriates will apply from January 1, 2016. Under the amendments to the Expatriates Ordinance, the definition of "expatriate" will be made narrower. To be classified as an expatriate for the purposes of the Ordinance, the person must be a senior employee or a specialist, with special professional qualifications, who is sent to Switzerland temporarily by their foreign employer.
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