In response to the corona crisis, the US passed the Coronavirus Aid; relief and Economic Security Act (CARES ).
One of the measures is that US citizens receive a one-time, lump-sum benefit payment. For adults, this support was USD 1,2000 and USD 500 for persons under 18 years of age.
According to article 16 paragraph 1 DBG, such payments are to be recorded as taxable income for US citizens with unlimited tax liability in Switzerland.
It would be interesting to know the total amount of taxable income from this source in 2020. I dare not make an estimate, but I assume that it will not be significant. It would be interesting to know how all the other states behave.
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Michaela Merz 