If you run a business in Switzerland it may be advantageous for you to consider buying a car on behalf of the company. The car can then also be used for personal purposes. The private use of the vehicle is then counted as a taxable benefit to the user.
Car allowance benefits are calculated at 0.8% per month (starting 2022 the figure is 0.9%) of the value of the purchase price of the vehicle excluding VAT (but at a minimum CHF 150 per month). If the business is VAT registered, the VAT is then calculated on the ex-VAT value (at the current rate of 7.7%).
For example, a vehicle is bought in February 2019 with a value of CHF 80,000 (excluding VAT). The value to be declared on the payslip for 2019 is 11 x 0.8% x 80,000 = CHF 7,040. The VAT to be charged on this is 7,040 x 7.7 / 107.7 = CHF 503.30 which will be declared in box 415 of the VAT declaration (for companies using the standard VAT method).
If the vehicle is a utility vehicle which has clearly been kitted out for the business then there is no car allowance to pay.
On another note, the current flat-rate deduction allowance is 0.70 Swiss francs per kilometre travelled and this sum can be imputed when a private vehicle is used for business-related travel.
