RS 642.119.2 DFF order of 2 September 2013 on compensation for the effects of cold progression for natural persons in relation to direct federal tax (Cold Progression Ordinance, OPFr)

Original Language Title: RS 642.119.2 Ordonnance du DFF du 2 septembre 2013 sur la compensation des effets de la progression à froid pour les personnes physiques en matière d’impôt fédéral direct (Ordonnance sur la progression à froid, OPFr)

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642.119.2 DFF Guidelines on Compensation for the Effects of Cold Progress on Natural Persons in Respect of Direct Federal Tax

(Cold Progression Ordinance, OPFr)

On 2 September 2013 (State 1 ^Er January 2014)

The Federal Department of Finance (DFF),

See art. 39, para. 2, Federal Direct Tax (LIFD) Act of December 14, 1990 ¹,

Stops:

Art. 1 ¹

This ordinance regulates the adaptation of the rates and deductions of taxes on the income of natural persons to the Swiss Index of Consumer Prices.

¹ The mod. Contained in s. 2 to 4 are also inserted in the LIFD.

Art. 2 Schedules

¹ The Schedule of Fees for Persons Subject to Art. 36, para. 1, LIFD is:

		Francs
Up to	14,500 francs of income, to	0.00
	And, by 100 francs of income in addition, to	0.77	;
For	31,600 francs in income, to	131.65
	And, by 100 francs of income in addition, to	0.88		More;
For	41,400 francs in income, to	217.90
	And, by 100 francs of income in addition, to	2.64		More;
For	55,200 francs in income, to	582.20
	And, by 100 francs of income in addition, to	2.97		More;
For	72 500 francs in income, to	1096.00
	And, by 100 francs of income in addition, to	5.94		More;
For	78 100 francs in income, to	1428.60
	And, by 100 francs of income in addition, to	6.60		More;
For	103,600 francs in income, to	3111.60
	And, by 100 francs of income in addition, to	8.80		More;
For	134,600 francs in income, to	5839.60
	And, by 100 francs of income in addition, to	11.00		More;
For	176,000 francs in income, to	393.60
	And, by 100 francs of income in addition, to	13.20		More;
For	755 200 francs in income, to	86,848.00
	And, by 100 francs of income in addition, to	11.50		Further.

² The Schedule of Fees for Persons Subject to Art. 36, para. 2, LIFD is:

		Francs
Up to	28,300 francs in income, to	0.00
	And, by 100 francs of income in addition, to	1.00	;
For	50 900 francs in income, to	226.00
	And, by 100 francs of income in addition, to	2.00		More;
For	58 400 francs in income, to	376.00
	And, by 100 francs of income in addition, to	3.00		More;
For	75 300 francs in income, to	883.00
	And, by 100 francs of income in addition, to	4.00		More;
For	90 300 francs in income, to	1483.00
	And, by 100 francs of income in addition, to	5.00		More;
For	103,400 francs in income, to	2138.00
	And, by 100 francs of income in addition, to	6.00		More;
For	114 700 francs in income, to	2816.00
	And, by 100 francs of income in addition, to	7.00		More;
For	$124,200 in income, to	3481.00
	And, by 100 francs of income in addition, to	8.00		More;
For	131,700 francs in income, to	4081.00
	And, by 100 francs of income in addition, to	9.00		More;
For	137 300 francs in income, to	4585.00
	And, by 100 francs of income in addition, to	10.00		More;
For	141,200 francs in income, to	4975.00
	And, by 100 francs of income in addition, to	11.00		More;
For	143 100 francs in income, to	5184.00
	And, by 100 francs of income in addition, to	12.00		More;
For	145,000 francs in income, to	5412.00
	And, by 100 francs of income in addition, to	13.00		More;
For	895 800 francs in income, to	103,016.00	;
For	895 900 francs in income, to	103 028.50
	And, by 100 francs of income in addition, to	11.50		Further.

³ The following schedule applies to persons subject to s. 36, para. 2 ^Bis, LIFD:

L' al. 2 applies, by analogy, to spouses living in common households and to widowed, separated, divorced or single taxpayers who live in common household with children or persons in need of which they are primarily responsible for maintenance. The amount of the tax so fixed is reduced by 251 francs per child per person in need.

Art. 3 General Deductions

¹ The deduction under s. 33, para. 2, 1 ^Re Phrase, LIFD is calculated as follows:

When the spouses live in common household and engage in a gainful occupation, 50 % of the proceeds of the lowest paid profit are deducted, but at least 8100 francs and not more than 13 400 francs.

² The deduction under s. 33, para. 3, LIFD is calculated as follows:

An amount of up to 10 100 francs per child whose custody is provided by a third party is deducted from income if the child is under 14 years of age and lives in the same household as the taxpayer for maintenance and if the documented child care costs are linked Direct causal relationship with the taxpayer's gainful occupation, training or incapacity.

Art. 4 Social Deductions

The social deductions set out in s. 35, para. 1, let. A and b, LIFD rise to:

A.: 6500 francs for each minor child or apprenticeship or study, of which the taxpayer insures the maintenance; where the parents are taxed separately, this deduction shall be allocated in half if they exercise the parental authority in common; and Do not claim a maintenance contribution for the child under s. 33, para. 1, let. C;
B.: 6500 francs for each person totally or partly unable to engage in a gainful occupation, to which the taxpayer can provide, provided that his assistance reaches at least the amount of the deduction; this deduction is not For the spouse or for the children for whom the deduction is granted according to the let. A.

Art. 5 Repeal of other provisions

The following orders are repealed:

1.: Order of the DFF of 28 September 2010 on compensation for the effects of cold progress for natural persons in the field of direct federal tax for the 2011 fiscal year ¹;
2.: DFF order of 22 September 2011 on compensation for the effects of cold progress for natural persons in relation to direct federal tax for the 2012 fiscal year ².

¹ [ RO 2010 4483 ]
² [ RO 2011 4503 ]