Income Tax | Calculation on minimum deduction

Task #10503 | 5056.004

Around half of the cantons still have a minimum Income Tax deduction. For example, CHF 2.00 or CHF 5.00 are effected if the calculated value is below this minimum deduction. This minimum deduction is controversial and is also under controversial discussion within the Swissdec Income Tax group.

At the beginning of March 2021, these cantons had to completely revise their rates again in 2021, since some rates did not correctly reflect minimum deductions. We have adjusted our calculation logic for each calculation to verify whether minimum deduction was reached or not. This adjustment has already been delivered in 5056.004 hotfix.