New moratory and remunerative Interest Rates for Federal Taxes

The Federal Department of Finance (FDF) announced a reduction in the moratory and remunerative interest rates applied for taxes and fees due to the Confederation, starting from 1 January 2025. The interest rate applied in the case of late payments, tax surpluses to be returned and conditional payment obligations will decrease to 4.5% (from the current 4.75%). Also the remunerative rate on voluntary prepayments related to direct federal tax will be 0.75%, instead of the 1.25% of 2024.

These adjustments reflect the reduction in the general level of interest rates and will apply to a wide range of taxes, including VAT, withholding tax, tobacco tax and many other federal taxes.

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