The Federal Tax Administration of Switzerland has published Circular Letter 2-185-D-2020-f of 22 October 2020 declaring federal direct tax interest rates for the 2021 calendar year. According to the Circular letter, Federal Department of Finance has decided to maintain the interest rates applicable for 2020 and as such the rates for 2021, i.e. interest rate on tax arrears and refunds is 3% and on advance payments is 0%.
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