Employment and Salary Statement by bdm19537

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									   The New Salary Statement
            IGM Club Event

        Presented on the 24th of June 2004

       A Guide to the New Salary Statement

Dr. Erich Bosshard, Zürich Cantonal Tax Authorities
Itinerary

      IGM Club Meeting Summary                            3
      The New Salary Statement: How does it differ from
      previous statements?                                4
      Introduction                                        5
      Reimbursement of Expenses                           6
      Actual Expenses                                     8
      Company Car                                         12
      Contributions                                       17
      Car and Travel Expenses                             19
      Employer Benefits: do NOT declare                   21
      Further Education Contributions                     22
      General Expense Payments                            23
IGM Club Meeting - June 24th, 2004

   SUMMARY:

   New salary statements have been issued by the Swiss Tax Authorities. Wording and phrasing of the
   regulations has not yet been finalized, yet it is of critical importance that professionals understand
   and know how to complete these new salary statements accurately.


   Dr. Erich Bosshard, head of the department of Tax at Source from the Zurich Cantonal Tax
   Authorities presented on the following subjects:


                              The conceptions, goals, and most significant changes in the new salary
                              statement
                              Declaration of expenses, benefits, and benefits in kind while optimising
                              on tax
                              Procedures to follow in case of having not filed former salary statements
                              according to legal requirements
The New Salary                                                     Salary Statement for Tax Returns

                                                                   Department
                                                                   Finance Office
                                                                                                              Place of Work
                                                                                                              Zurich
                                                                                                                                                                     Document copy f or:


                                                                                                                                                                        X       Ca n to na l T a x A ut ho ritie s

                                                                                                                                                                                                                        A HV no.
                                                                                                                                                                                                                                    Employee                        Employer




Statement
                                                                                                                                                                                                                          999.99.999.000
                                                                                                                                                                              Last Name, First Name, Occupation, A ddress

                                                                   Employment dur ation                                                                                         Mr Brown John
                                                                            from                                                               until                            Schweizergasse 5
                                                                      01.01.2006                                                         31.12.2006                             8001 Zurich




                                                                   Do not indicate cents

                                                                   1. Salary                                                                                                                                                                                                  Days
                                                                   A Year             B   Total gr oss                    C   Contr ibutions    D Company            E Net   Salary I             F   NBVU            G   Net salar y II                   Shif tw ork Loss of
                                                                                          Salary                                                 Pension Plan                                         Premiums                                                          salar y



                                                                    2006            201'540                         11'790                  9'900                  179'850                  1'281              178'569

                                                                   2. The indicated gross salary includes:
                                                                   Child allow ance                Transpor tation Daily allow ance                         Tips                Payment in                 Length of service               Marriage and
                                                                                                   expenses        fr om insurance                                             Kind                                                       birthday bonus

                                                                            3'540


                                                                   2. Continuation                                                                     3. Insurance Contributions

                                                                   Unemployment                                                                                             Illness, Accident                                   Company
                                                                   Insurance Benefits Contributions                                                                         and loss of salar y                                 Pension Plan




  How does it differ from previous
                                                                   4. Reimbursement of expenses                     Not included in the gr oss salar y
                                                                   Complete spaces p to s declaring the expenses: for executives and sales repr esentatives. Declar e all
                                                                   expense payment, for other employees, declare all lump- sum payments.


                                                                   None     Repr esentation                   Car expenses              Travel expenses           Days spent Other                                   Type                        Company                  Paid train
                                                                                                                                                                     travelling expenses                                                              car                         far es

                                                                                 6'000                          4'830                       6'385                  34




  statements?                                                                                                                                                                                                                               City and date

                                                                   5. Special Benefits                                                                                                                                    Zurich, 2007, January 5th



  The most striking difference between the previous                          P o s s ibility o f c a fe te ria m e a ls


                                                                             Fre e tra ns po rt a tio n be twe e n th e ho m e

                                                                              a nd wo rkpla c e
                                                                                                                                                           Co nt ibutio n t o t he c o s t o f me a ls a t wo rk


                                                                                                                                                           Gra nt ing o f right t o c la im a nd o wne rs hip

                                                                                                                                                                        right s o f s ha re s a nd s to c k o ptio ns
                                                                                                                                                                                                                      A c c ura c y a n d c o m ple te ne s s c o nfirme d:


                                                                                                                                                                                                                          Example Ltd., Löwenstrasse 1
                                                                                                                                                                                                                          8020 Zurich


  statements and the new salary statement is its                   Comments:
                                                                                                                                                                                                                                    M. Berner




  presentation. The new format allows for more efficient
  organisation and is arranged according to a logical
  thought process. It is critical to note, however, that the   A       X        Salary State ment
                                                                                Ce rtification State menet for P ens io n Fund

  legal application of these documents has not been
                                                               B
                                                               C 999.99.999.000                                                                                                       F
                                                                 AHV no.                                                                                                                    Free t ransportat ion bet ween the home
                                                                                                                                                                                            and workplace




  altered, nor have modifications been made with
                                                               D            2006                              E                1.1.                       31.12.                      G
                                                                     year                                          from                           until                                     Luncheon vouchers

                                                               H
                                                                       Mr Brown John

  respect to its legitimacy and the law.                               Schweizergasse 5
                                                                       8001 Zurich



                                                                                                                                                                                                                                                                          CHF
                                                                   1 Salary         do not indicate under number s 2- 7 /                   Pension                                                                                                    201'540
                                                                   2 Benefits in kind                              2.1 Subsistence, accomodation                                                                                             +
                                                                                                                   2.2 Personal use, company car                                                                                             +
                                                                                                                   2.3 Other (specify)                                                                                                       +

  Previously, salary statements could be calculated for            3 One off payments (specif y)
                                                                   4 Lump-sum benefit
                                                                                                                                                                                                                                             +
                                                                                                                                                                                                                                             +



  time intervals of two years. The new statements
                                                                   5 Ownership rights according to supplement                                                                                                                                +
                                                                   6 Director's fees                                                                                                                                                         +
                                                                   7 Other Benefits                ( specify)                                                                                                                                +



  enable a clear and concise overview of an employee’s
                                                                                                                                                                                                                                             +
                                                                   8 Gross Salary / Pension                                                                                                                                                  =         201'540
                                                                   9 Swiss social security                                                                                                                                                   -          13'071


  yearly salary.
                                                               10 Company Pension Plan                                         10.1        Regular contributions                                                                             -           9'900
                                                                                                                               10.2        Missing years purchasing                                                                          -
                                                               11 Net Salary / Pension                                                                                                                                            è          =         178'569
                                                                     Copy in to t he tax re tu rn s

                                                               12 Tax at source deduction
                                                               13 Reimbursement of expenses                                    not included in t he gross salary as specified in no. 8

                                                                     13.1 Actual expenses                                     13.1.1       Travel, subsistence, accommodation                                                     X
                                                                                                                              13.1.2       Other       (specify)

                                                                     13.2 Lump-sum expenses                                   13.2.1       Representation                                                                                                   6'000
                                                                                                                              13.2.2       Car
                                                                                                                              13.2.3       Other       (specify)

                                                                     13.3 Further education contributions
                                                               14 Additional salary benefits                              (specify)



                                                               15 Comments


                                                               I     City and date                                                                Accuracy and completeness confirmed:
                                                                     Zurich, 2007, January 5th                                                    Example Ltd., Löwenstr. 1, 8020 Zurich                                       M. Berner
           Introduction
Salary Statem ent for Tax Returns                                                            Document copy for:


Department                                Place of Work                                          X      Canto na l Ta x Autho ritie s                       Employee                  Employer
Finance Office                            Zurich                                                                                                  AHV no.




                                                                                                                                                                                                                                                                                                                                                                                The following pages give
                                                                                                                                                  999.99.999.000
                                                                                                       Las t Name, First Name, Occupation, Address

Employment duration                                                                                     Mr Brow n John
           from                                                          until                          Schw eizergasse 5
     01.01.2006                                                    31.12.2006                           8001 Zurich




Do not indicate cents

1. Salary                                                                                                                                                                                      Days
                                                                                                                                                                                                                                                                                                                                                                                exact specifications as to
A   Year            B   Total gross                  C   Contributions    D Company          E   Net Salary I             F   NBVU           G    Net salary II              Shiftwork Loss of
                        Salary                                             Pension Plan                                       Premiums                                                  s alary


2006



Child allow ance
                  201'540

2. The indicated gross salary includes:
                                               11'790



                                Transportatio n Daily allowance
                                expenses        from insurance
                                                                     9'900



                                                                                     Tips
                                                                                          179'850



                                                                                                        Payment in
                                                                                                        Kind
                                                                                                                    1'281             178'569



                                                                                                                                   Length of s ervice           Marriage and
                                                                                                                                                               birthday bonus
                                                                                                                                                                                                                                                                                                                                                                                the accurate completion of
           3'540


2. Continuation

Unemployment
In surance Benefits Contributions
                                                                                 3 . Ins urance Contr ibutions

                                                                                                     Illness, Acc ident
                                                                                                     and loss of s alary
                                                                                                                                                       Company
                                                                                                                                                       Pension Plan

                                                                                                                                                                                                           A
                                                                                                                                                                                                           B
                                                                                                                                                                                                                   X       Salary Statement
                                                                                                                                                                                                                           Certification Statemenet for Pension Fund
                                                                                                                                                                                                                                                                                                                                                                                the Salary Statements.
4. Reimbursement of expenses                     Not included in the gross salary
Complete spaces p to s declaring the expenses: for executives and s ales representatives. Declare all                                                                                                      C 999.99.9 99.000                                                                                  F




                                                                                                                                                                                                                                                                                                                                                                                Various aspects thereof
expense payment, for other employees, dec lare all lump-sum payments.                                                                                                                                           V
                                                                                                                                                                                                             AH no.                                                                                               Fr ee tr anspor ta tion bet ween t he hom e
                                                                                                                                                                                                                                                                                                                  an d workp la ce
None       Representation                Car expenses             Travel expenses         Days spent Other                                Ty pe                     Company                Paid train      D           2006                      E           1.1.                        31.12.               G
                                                                                             travelling expens es                                                        car                       fares
                                                                                                                                                                                                                 year                                 from                       until                            Luncheon vouchers
                6'000                       4'830                    6'385                  34
                                                                                                                                                                                                           H
                                                                                                                                                                                                                   Mr Brown John
                                                                                                                                                                                                                   Schweizergasse 5
                                                                                                                                                                                                                   8001 Zurich



5. Special Benefits

            P o s s ib ility o f c afeteria me als                                  Co ntib utio n to the co s t o f meals a t wo rk
                                                                                                                                                                  City and date

                                                                                                                                                  Zurich, 2007, January 5th

                                                                                                                                              Accu ra cy an d co mp le te nes s co n firmed:                   1 Salary       do no t in dic at e unde r num be rs 2- 7   / Pension                                                                             201'540
                                                                                                                                                                                                                                                                                                                                                                          CHF   have been highlighted and
            Fre e tran s po rtatio n be twe en the ho me                            Gran ting o f rig ht to claim and o wne rs h ip               Example Ltd., Löw enstrasse 1                                2 Benefits in kind                     2.1 Subsistence, accomodation                                                                   +
                                                                                                                                                  8020 Zurich                                                                                         2.2 Personal use, company car                                                                   +




                                                                                                                                                                                                                                                                                                                                                                                simplified for your
             an d wo rkplac e                                                                    righ ts o f s h are s an d s to ck o p tio n s

Com ments:                                                                                                                                                                                                                                            2.3 Other (spec if y)                                                                           +
                                                                                                                                                            M. Berner
                                                                                                                                                                                                               3 One off payments (specify )                                                                                                          +
                                                                                                                                                                                                                  um
                                                                                                                                                                                                               4 L p-sumbenefit                                                                                                                       +
                                                                                                                                                                                                               5 Ownership rights according to supplement                                                                                             +
                                                                                                                                                                                                               6 Director's fees                                                                                                                      +




                                                                                                                                                                                                                                                                                                                                                                                convenience. Please refer
                                                                                                                                                                                                               7 Other Benefits         (specif y)                                                                                                    +
                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                               8 Gross Salary / Pension                                                                                                               =         201'540
                                                                                                                                                                                                               9 Swiss social security                                                                                                                -          13'071
                                                                                                                                                                                                           1 0 Company Pension Plan                         10.1           Regular contributions                                                      -           9'900
                                                                                                                                                                                                                                                            10.2           Missing years purchasing                                                   -
                                                                                                                                                                                                           1 1 Net Salary / Pension                                                                                                           è       =         178'569



                                                                                                                                                                                                                                                                                                                                                                                to the guidelines (pages 21
                                                                                                                                                                                                                 C opy in t o th e t ax re t u rn s

                                                                                                                                                                                                           1 2 Taxat source deduction
                                                                                                                                                                                                           1 3 Reim      ent
                                                                                                                                                                                                                   bursem of expenses                       no t inc luded in the gross sa la ry as specif ied in no. 8

                                                                                                                                                                                                                 13.1 Actual expenses                     13.1.1           Travel, subsistence, accom odation
                                                                                                                                                                                                                                                                                                     m                                        X
                                                                                                                                                                                                                                                          13.1.2           Other      (spec if y)

                                                                                                                                                                                                                 13.2 L p-sumex
                                                                                                                                                                                                                       um      penses                     13.2.1           Representation                                                                         6'000



                                                                                                                                                                                                                                                                                                                                                                                – 23) for further clarification
                                                                                                                                                                                                                                                          13.2.2           Car
                                                                                                                                                                                                                                                          13.2.3           Other      (spec if y)

                                                                                                                                                                                                                 13.3 Further education contributions
                                                                                                                                                                                                           1 4 Additional salary benefits                ( sp ecify )



                                                                                                                                                                                                                  m
                                                                                                                                                                                                           1 5 Com ents


                                                                                                                                                                                                           I     City and date
                                                                                                                                                                                                                 Zurich, 2007, January 5th
                                                                                                                                                                                                                                                                                 Accuracy and completeness confirmed:
                                                                                                                                                                                                                                                                                 Example Ltd., Löwenstr. 1, 8020 Zurich                     M. Berner
                                                                                                                                                                                                                                                                                                                                                                                and regulations.
Reimbursement of Expenses
Please note the location of the highlighted amounts:

        Salary Statement for Tax Returns                                                      Document copy for:
                                                                                                                                                                                                      A       X      Salary State me nt
        Department                            Place of Work                                       X     Canto na l Ta x Authorities                     Employee                Employer              B              Ce rtification State menet for Pension Fund
        Finance Office                        Zurich                                                                                          AHV no.                                                 C 999.99.999.000                                                                           F
                                                                                                                                                                                                        AHV no.                                                                                      Free transport at ion bet ween the home
                                                                                                                                              999.99.999.000                                                                                                                                         and workplace

                                                                                                       Last Name, First Name, Occupation, Address                                                     D           2006                  E           1.1.                      31.12.             G
        Employment duration                                                                             Mr Brown John                                                                                       year                             from                     until                          Luncheon vouchers
                 from                                                      until                        Schweizergasse 5
                                                                                                                                                                                                      H
           01.01.2006                                               31.12.2006                          8001 Zurich                                                                                           Mr Brown John
                                                                                                                                                                                                              Schweizergasse 5
                                                                                                                                                                                                              8001 Zurich




        Do not indicate cents                                                                                                                                                                                                                                                                                                                            CHF
        1. Salary                                                                                                                                                                        Days             1 Salary       do not indicate under numbers 2-7     / Pension                                                                       201'540
        A Year           B Total gross                   C Contributions    D Company         E Net Salary I             F NBVU          G    Net salary II             Shif tw ork Loss of               2 Benefits in kind                 2.1 Subsistence, accomodation                                                            +
                           Salary                                            Pension Plan                                  Premiums                                                  salary
                                                                                                                                                                                                                                             2.2 Personal use, company car                                                            +
                                                                                                                                                                                                                                             2.3 Other (specify)                                                                      +
         2006           201'540                    11'790              9'900                179'850                1'281            178'569
                                                                                                                                                                                                          3 One off payments        (specify)                                                                                         +
        2. The indicated gross salary includes:
                                                                                                                                                                                                          4 Lump-sum benefit                                                                                                          +
        Child allow ance             Transportation Daily allow ance                  Tips               Payment in             Length of service          Marriage and
                                     expenses       from insurance                                      Kind                                              birthday bonus                                  5 Ownership rights according to supplement                                                                                  +

                 3'540                                                                                                                                                                                    6 Director's fees                                                                                                           +
                                                                                                                                                                                                          7 Other Benefits       (specify)                                                                                            +

        2. Continuation                                                            3. Insurance Contributions                                                                                                                                                                                                                         +

        Unemployment                                                                                  Illness, Accident                            Company                                                8 Gross Salary / Pension                                                                                                    =        201'540
        Insurance Benefits Contributions                                                              and loss of salary                           Pension Plan                                           9 Swiss social security                                                                                                     -         13'071
                                                                                                                                                                                                      10 Company Pension Plan                       10.1        Regular contributions                                                 -          9'900
        4. Reimbursement of expenses                     Not included in the gross salary                                                                                                                                                           10.2        Missing years purchasing                                              -
        Complete spaces p to s declaring the expenses: for executives and sales representatives. Declare all
        expense payment, for other employees, declare all lump-sum payments.
                                                                                                                                                                                                      11 Net Salary / Pension                                                                                                 è       =        178'569
                                                                                                                                                                                                            C opy into the tax re turns
        None     Representation               Car expenses          Travel expenses         Days spent Other                          Type                     Company               Paid train
                                                                                                                                                                                                      12 Tax at source deduction
                                                                                               travelling expenses                                                  car                      f ares
                                                                                                                                                                                                      13 Reimbursement of expenses                  not included in the gross salary as specified in no. 8
                     6'000                      4'830                  6'385                 34              18'000
                                                                                                                                                                                                            13.1 Actual expenses                 13.1.1         Travel, subsistence, accommodation                                              11'215
                                                                                                                       flat sum expenses of Expatriates                                                                                          13.1.2         Other      (specify)

                                                                                                                                                                                                            13.2 Lump-sum expenses               13.2.1         Representation                                                                   6'000
                                                                                                                                                                                                                                                 13.2.2         Car

                                                                                                                                                         City and date                                                                           13.2.3         Other      (specify)       flat sum expenses of Expatriates                     18'000
                                                                                                                                                                                                            13.3 Further education contributions
        5. Special Benefits                                                                                                                   Zurich, 2007, January 5th
                                                                                                                                                                                                      14 Additional salary benefits             (specify)

                 P o s s ibility o f c afeteria m eals                               Co ntibution to the co s t of meals at wo rk         Accura cy and c omple te ne s s co nfirme d:

                 F ree tra ns portation betwe en the ho me                           Granting o f right to cla im and owne rs hip             Example Ltd., Löwenstrasse 1                            15 Comments
                  and workpla ce                                                                  rights of s ha re s and s to ck o ptio ns   8020 Zurich
        Comments:                                                                                                                                                                                     I     City and date                                             Accuracy and completeness confirmed:
                                                                                                                                                        M. Berner                                           Zurich, 2007, January 5th                                 Example Ltd., Löwenstr. 1, 8020 Zurich                M. Berner
Reimbursement of Expenses

                      As shown, the flat sum expenses of
                      expatriates is categorised under ‘Other
                      expenses’ in the Salary Statement for
                      Tax Returns.




                      The above mentioned flat sum expenses
                      for expatriates correspond with section
                      13 of the New Salary Statement, where
                      these expenses are listed under section
                      13.2.3 ‘Other’.
Actual Expenses
Please note the location of the highlighted amounts:

        Salary Statement for Tax Returns                                                         Document copy for:                                                                                   A       X      Salary State me nt
                                                                                                                                                                                                      B              C e rtification State me ne t for Pe ns io n Fund
        Department                             Place of Work                                         X     Ca nto nal Ta x Autho rities                  Employee                Employer             C 999.99.999.000                                                                           F
        Finance Office                         Zurich                                                                                          AHV no.                                                  AHV no.                                                                                      Free transportation bet ween t he home
                                                                                                                                                                                                                                                                                                     and workplace
                                                                                                                                               999.99.999.000
                                                                                                                                                                                                      D           2006                  E           1.1.                      31.12.             G
                                                                                                          Last Name, First Name, Occupation, Address
                                                                                                                                                                                                            year                             from                     until                          Luncheon vouchers
        Employment duration                                                                                Mr Brown John
                  from                                                        until                        Schweizergasse 5                                                                           H
                                                                                                                                                                                                             Mr Brown John
            01.01.2006                                                 31.12.2006                          8001 Zurich
                                                                                                                                                                                                             Schweizergasse 5
                                                                                                                                                                                                             8001 Zurich




                                                                                                                                                                                                                                                                                                                                                        CHF
        Do not indicate cents
                                                                                                                                                                                                          1 Salary       do not indicate under numbers 2-7    / Pension                                                                       201'540
        1. Salary                                                                                                                                                                  Days
        A Y ear           B   Total gross                 C   Contributions    D Company         E   Net Salary I         F   NBVU         G   Net salary II             Shiftw ork Loss of               2 Benefits in kind                 2.1 Subsistence, accomodation                                                           +
                              Salary                                            Pension Plan                                  Premiums                                               salary                                                  2.2 Personal use, company car                                                           +
                                                                                                                                                                                                                                             2.3 Other (specify)                                                                     +
        2006             201'540                    11'790                9'900                179'850               1'281          178'569
                                                                                                                                                                                                          3 One off payments        (specify)                                                                                        +
        2. The indicated gross salary includes:                                                                                                                                                           4 Lump-sum benefit                                                                                                         +
        Child allow ance              Transportation Daily allow ance                    Tips              Payment in            Length of service          Marriage and
                                                                                                                                                                                                          5 Ownership rights according to supplement                                                                                 +
                                      expenses       from insurance                                       Kind                                             birthday bonus
                                                                                                                                                                                                          6 Director's fees                                                                                                          +
                  3'540
                                                                                                                                                                                                          7 Other Benefits       (specify)                                                                                           +

        2. Continuation                                                               3. Insurance Contributions
                                                                                                                                                                                                                                                                                                                                     +

        Unemployment                                                                                     Illness, Accident                          Company
                                                                                                                                                                                                          8 Gross Salary / Pension                                                                                                   =        201'540
        Insurance Benef its Contributions                                                                and loss of salary                         Pension Plan                                          9 Swiss social security                                                                                                    -         13'071
                                                                                                                                                                                                      10 Company Pension Plan                       10.1        Regular contributions                                                -          9'900
        4. Reimbursement of expenses                     Not included in the gross salary                                                                                                                                                           10.2        Missing years purchasing                                             -
        Complete spaces p to s declaring the expenses: for executives and sales representatives. Declare all
        expense payment, for other employees, declare all lump-sum payments.
                                                                                                                                                                                                      11 Net Salary / Pension                                                                                                è       =        178'569
                                                                                                                                                                                                            C opy in to the tax re turns
        None      Representation               Car expenses            Travel expenses         Days spent Other                           Type                  Company               Paid train
                                                                                                                                                                                                      12 Tax at source deduction
                                                                                                  travelling expenses                                                car                      fares
                                                                                                                                                                                                      13 Reimbursement of expenses                  not included in the gross salary as specified in no. 8
                     6'000                       4'830                    6'385                34              21'457
                                                                                                                                                                                                            13.1 Actual expenses                 13.1.1         Travel, subsistence, accommodation                                            11'215
                                                                                                                         actual expenses of Expatr iates                                                                                         13.1.2         Other     (specify)       actual expenses of Expatriates                      21'457
                                                                                                                                                                                                            13.2 Lump-sum expenses               13.2.1         Representation                                                                 6'000
                                                                                                                                                                                                                                                 13.2.2         Car
                                                                                                                                                          City and date                                                                          13.2.3         Other     (specify)

                                                                                                                                                                                                            13.3 Further education contributions
        5. Special Benefits                                                                                                                    Zurich, 2007, January 5th
                                                                                                                                                                                                      14 Additional salary benefits             (specify)
                  P os s ibility o f cafe te ria m eals                                 Co ntibutio n to the c os t o f m eals at work     Ac curacy a nd co mple tene s s c onfirme d:

                  Fre e tra ns po rta tio n be twe en the hom e                         Gra nting o f right to claim and o wne rs hip         Example Ltd., Löwenstrasse 1                            15 Comments:
                   a nd wo rkplac e                                                                  rights of s hares a nd s to c k optio ns 8020 Zurich

        Comments:                                                                                                                                                                                     I     City and date                                             Accuracy and completeness confirmed:
                                                                                                                                                         M. Berner
                                                                                                                                                                                                            Zurich, 2007, January 5th                                 Example Ltd., Löwenstr. 1, 8020 Zurich                M. Berner
                     Actual Expenses

                                                                                                                                            Actual Expenses should
e   Representation     Car expenses          Travel expens Days spent                Other              Type          Company       Paid train be noted under the
                                                           travelling                expenses                         car            fares     heading ‘Other
                                                                                                                                            expenses’ of the Salary
                                                                       34              21'457                                               Statement for Tax
                                                                                                                                            Returns.
                                                                                                   actual expenses of Expatriates




                Reimbursement of expenses not included in the gross salary as specified in no. 8                                            These actual expenses
                                                                                                                                            correspond with section
                13.1 Actual expenses           13.1.1      Travel, subsistence, accommodation                           11'215              13 of the New Salary
                                                                                                                                            Statement, where these
                                               13.1.2      Other (specify)        actual expenses of Expatriates        21'457              expenses are listed
                                                                                                                                            under section 13.1.2 as
                13.2 Lump-sum expenses         13.2.1      Representation                                                6'000              ‘Other’.
Actual Expenses
Please note the location of the highlighted amounts:


         Salary Statement for Tax Returns                                                            Document copy for:
                                                                                                                                                                                                       A       X        Salary Statement
             Department                         Place of Work                                       X
                                                                                                   Cantonal Tax Authorities                           Employee             Employer
                                                                                                                                                                                                       B                Certification Statemenet for Pension Fund
         Finance Office                      Zurich                                                                                        AHV no.                                                     C     999.99.999.000                                                                                     F                   X
                                                                                                                                                                                                             AHV no.                                                                                                         Free transportation between the home
                                                                                                                                           999.99.999.000                                                                                                                                                                 and workplace

                                                                                                                 Last Name, First Name, Occupation, Address                                            D            2006                       E          1.1.                         31.12.                   G
                 Employment duration                                                                      Mr Brown John                                                                                      year                                  from                        until                                Luncheon vouchers
                               from                                             until                     Schweizergasse 5                                                                             H
                                                                                                                                                                                                               Mr Brown John
               01.01.2006                                          31.12.2006                             8001 Zurich
                                                                                                                                                                                                               Schweizergasse 5
                                                                                                                                                                                                               8001 Zurich




               Do not indicate cents                                                                                                                                                                                                                                                                                                                                          CHF
         1. Salary                                                                                                                                                              Days                       1 Salary            do not indicate under numbers 2-7      / Pension                                                                                     201'540
        A     Year         B      Total gross       C      Contributions   D    Company        E     Net Salary I      F      NBVU     G        Net salary II           Shiftwork Loss of                  2 Benefits in kind                      2.1 Subsistence, accomodation                                                                             +
                                                        Salary                                     Pension Plan                             Premiums                                          salary
                                                                                                                                                                                                                                                   2.2 Personal use, company car                                                                             +        4'800
                                                                                                                                                                                                                                                   2.3 Other (      specify)                                                                                 +
            2006          201'540                11'790               9'900                  179'850               1'281          178'569
                                                                                                                                                                                                           3 One off payments (           specify)                                                                                                           +
         2. The indicated gross salary includes:                                                                                                                                                           4 Lump-sum benefit                                                                                                                                +
                                  Child allowance          Transportation      Daily allowance          Tips           Payment in           Length of service    Marriage and
                                                           expenses            from insurance                          Kind                                       birthday bonus
                                                                                                                                                                                                           5 Ownership rights according to supplement                                                                                                        +
                                                                                                                                                                                                           6 Director's fees                                                                                                                                 +
                   3'540
                                                                                                                                                                                                           7 Other Benefits           (specify)                                                                                                              +
                                                                                                                                                                                                                                                                                                                                                             +
         2. Continuation                                                                        3. Insurance Contributions
                                Unemployment                                                                         Illness, Accident                    Company
                                                                                                                                                                                                           8 Gross Salary / Pension                                                                                                                          =      206'340
                                 Insurance Benefits Contributions                                                   and loss of salary                   Pension Plan                                      9 Swiss social security                                                                                                                           -       13'338
                                                                                                                                                                                                       10 Company Pension Plan                            10.1         Regular contributions                                                                 -       10'140
         4. Reimbursement of expenses                                   Not included in the gross salary                                                                                                                                                  10.2         Missing years purchasing                                                              -
                            Complete spaces p to s declaring the expenses: for executives and sales representatives. Declare all                                                                       11 Net Salary / Pension                                                                                                                       ?       =      182'862
                        expense payment, for other employees, declare all lump-sum payments.
                                                                                                                                                                                                                   Copy into the tax returns

                                      None   Representation        Car expenses         Travel expenses        Days spent      Other             Type                Company           Paid train      12 Tax at source deduction
                                                                                                                travelling     expenses                                   car               fares
                                                                                                                                                                                                       13 Reimbursement of expenses                              not included in the gross salary as specified in no. 8

                        6'000                                         6'385                   34                                                        PX
                                                                                                                                                                                                             13.1 Actual expenses                      13.1.1          Travel, subsistence, accommodation                                                             6'385
                                                                                                                                                                                                                                                       13.1.2          Other           (specify)

                                                                                                                                                                                                             13.2 Lump-sum expenses                    13.2.1          Representation                                                                                 6'000
                                                                                                                                                                                                                                                       13.2.2          Car
                                                                                                                                                                                                                                                       13.2.3          Other           (specify)
                                                                                                                                                        City and date
                                                                                                                                                                                                             13.3 Further education contributions
         5. Special Benefits                                                                                                               Zurich, 2007, January 5th
                                                                                                                                                                                                       14 Additional salary benefits                  (specify)

            Possibility of cafeteria meals                                 Contibution to the cost of meals at work         Accuracy and completeness confirmed:

              X
        Free transportation between the home                               Granting of right to claim and ownership                        Example Ltd., Löwenstrasse 1                                15 Comments
                  and workplace                                                          rights of shares and stock options                8020 Zurich
         Comments:                                                                                                                                                                                     I     City and date                                                     Accuracy and completeness confirmed:
                                                                                                                                                     M. Berner                                               Zurich, 2007, January 5th                                          Example Ltd., Löwenstr. 1, 8020 Zurich                             M. Berner
Actual Expenses
 Please note the following:

                                                                            Please note that the
                                                                            representation sum listed
                 None   Representation   Car expenses   Travel expenses   Days spent Other
                                                                            under section 4            Type        Comp
                                                                            ‘Reimbursement of
                                                                            expenses’ of the Statement
                          6'000                                             for Tax Returns is marked
                                                                            under section 13.2.1 of the
                                                                            New Salary Statement. expenses of Expatriate
                                                                            Comments delineating
                                                                            approval must be made
                                                                            under the correspondingly
                                                                            titled section ‘Comments’.




Comments: "Expense Regulations approved by the tax authorities of ..."
Company Car
Please note the location of the highlighted amounts:


        Salary Statement for Tax Returns                                                         Document copy for:
                                                                                                                                                                                                         A       X      Salary Statement
        Department                             Place of Work                                         X                                                      Employee                Employer
                                                                                                                                                                                                         B              Certification Statemenet for Pension Fund
                                                                                                           Canto na l Tax Authoritie s
        Finance Office                         Zurich                                                                                            A HV no.
                                                                                                                                                                                                         C 999.99.999.000                                                                           F              X
                                                                                                                                                                                                           AHV no.                                                                                       Free transportation bet ween t he home
                                                                                                                                                 999.99.999.000                                                                                                                                          and workplace

                                                                                                          Last Name, First Name, Occupation, A ddress                                                    D           2006                   E          1.1.                      31.12.             G
        Employment duration                                                                                Mr Brown John                                                                                       year                             from                     until                           Luncheon vouchers
                  from                                                        until                        Schw eizergasse 5                                                                             H      M r Brown John
            01.01.2006                                                 31.12.2006                          8001 Zurich
                                                                                                                                                                                                                Schweize rgas se 5
                                                                                                                                                                                                                8001 Zurich




        Do not indicate cents                                                                                                                                                                                                                                                                                                                               CHF
        1. Salary                                                                                                                                                                            Days            1 Salary       do not indicat e under numbers 2-7    / Pension                                                                       201'540
        A Y ear           B   Total gross                C   Contributions     D Company         E   Net Salary I           F   NBVU        G    Net salary II              Shiftw ork Loss of               2 Benefits in kind                 2.1 Subsistence, accomodation                                                            +
                              Salary                                            Pension Plan                                    Premiums                                                salary
                                                                                                                                                                                                                                                2.2 Personal use, company car                                                            +          4'800
                                                                                                                                                                                                                                                2.3 Other (specify)                                                                      +
        2006             201'540                   11'790                    9'900             179'850                1'281            178'569
                                                                                                                                                                                                             3 One off payments         (specify)                                                                                        +
        2. The indicated gross salary includes:                                                                                                                                                              4 Lump-sum benefit                                                                                                          +
        Child allow ance             Transportation Daily allow ance                     Tips               Payment in             Length of service           Marriage and
                                                                                                                                                                                                             5 Ownership rights according to supplement                                                                                  +
                                     expenses       from insurance                                         Kind                                               birthday bonus
                                                                                                                                                                                                             6 Director's fees                                                                                                           +
                  3'540
                                                                                                                                                                                                             7 Other Benefits       (specify)                                                                                            +
                                                                                                                                                                                                                                                                                                                                         +
        2. Continuation                                                               3. Insurance Contributions
                                                                                                                                                                                                             8 Gross Salary / Pension                                                                                                    =        206'340
        Unemployment                                                                                     Illness, Accident                            Company
        Insurance Benefits Contributions                                                                 and loss of salary                           Pension Plan                                           9 Swiss social security                                                                                                     -         13'338
                                                                                                                                                                                                         10 Company Pension Plan                       10.1        Regular contributions                                                 -         10'140
        4. Reimbursement of expenses                     Not included in the gross salary
                                                                                                                                                                                                                                                       10.2        Missing years purchasing                                              -
        Complete spaces p to s declaring the expenses: for executives and sales representatives. Declare all                                                                                             11 Net Salary / Pension                                                                                                  è      =        182'862
        expense payment, for other employees, declare all lump-sum payments.
                                                                                                                                                                                                               C opy i nto the tax re tu rn s
        None      Representation              Car expenses            Travel expenses          Days spent Other                          Type                      Company               Paid train      12 Tax at source deduction
                                                                                                  travelling expenses                                                   car                      fares
                                                                                                                                                                                                         13 Reimbursement of expenses                  not included in the gross salary as specified in no. 8
                     6'000                                                   6'385              34                                                            PX
                                                                                                                                                                                                               13.1 Actual expenses                  13.1.1        Travel, subsistence, accommodation                                               6'385
                                                                                                                                                                                                                                                     13.1.2        Other      (specify)

                                                                                                                                                                                                               13.2 Lump-sum expenses                13.2.1        Representation                                                                   6'000
                                                                                                                                                                                                                                                     13.2.2        Car

                                                                                                                                                                 City and date                                                                       13.2.3        Other      (specify)

                                                                                                                                                                                                               13.3 Further education contributions
        5. Special Benefits                                                                                                                      Zurich, 2007, January 5th
                                                                                                                                                                                                         14 Additional salary benefits              (specify)

                  P os s ibility of ca fe teria mea ls                                  Co ntibution to the co s t of me als at wo rk        Ac cura cy and co mple te ne s s c onfirme d:

          X       Fre e tra ns po rtatio n between the ho me                            Granting o f right to c la im a nd o wners hip           Example Ltd., Löwenstrasse 1                            15 Comments
                   a nd wo rkplac e                                                                  rights o f s ha re s and s to ck o ptions   8020 Zurich
        Comments:                                                                                                                                                                                        I     City and date                                             A ccuracy and completeness confirmed:
                                                                                                                                                            M. Berner                                          Zurich, 2007, January 5th                                 Example Ltd., Löwenstr. 1, 8020 Zurich                 M. Berner
                   Company Car

                                                                                           The use of a company car
eprese   Car expenses   Travel expense Days spent Other      Type   Company   Paid train   should be marked with a
                                       travelling expenses           car      fares        ‘P’ under the section titled
                                                                      PX                   ‘Company Car’ in the
                           6'385         34
                                                                                           New Salary Statement.




                                                                                           The benefits contrived from
                                                                                           the personal use of a
                                                                                           company vehicle should be
                                                                                           noted in section 2.2 under
                                                                                           the heading ‘Benefits in
                                                                                           Kind’.
       Company Car
None   Represe                                                             Car expenses                                                                                    Travel expense Days spent Other                                                   Type           Company             Paid train
                                                                                                                                                                                          travelling expenses                                                                car                fares
       Salary Statement for Tax Returns                                                             Document copy for:
                                                                                                                                                                                                                                   34                                          PX
       Department                                 Place of Work                                         X     C anto na l Ta x Autho ritie s                    Employee                 Employer
       Finance Office                             Zurich                                                                                              AHV no.
                                                                                                                                                      999.99.999.000
                                                                                                             Last Name, First Name, Occupation, Address

       Employment duration                                                                                    Mr Brown John
                  from                                                           until                        Schw eizergasse 5
            01.01.2006                                                    31.12.2006                          8001 Zurich




       Do not indicate cents
       1. Salary                                                                                                                                                                                   Days
       A   Year            B   Total gross                   C   Contributions    D Company         E   Net Salary I            F   NBVU         G    Net salary II               Shiftw ork Loss of
                               Salary                                              Pension Plan                                     Premiums                                                  salary


       2006              201'540                       11'790                9'900                179'850                 1'281            178'569

       2. The indicated gross salary includes:
       Child allow ance                Transportation Daily allow ance                      Tips               Payment in               Length of service           Marriage and
                                       expenses       from insurance                                          Kind                                                 birthday bonus

                  3'540


       2. Continuation                                                                   3. Insurance Contributions                                                                                                                                            Use of a company car should be, as
       Unemployment                                                                                         Illness, Accident                              Company
       Insurance Benef its Contributions                                                                    and loss of salary                             Pension Plan
                                                                                                                                                                                                                                                               mentioned, marked by the letter ‘P’ in the
       4. Reimbursement of expenses                      Not included in the gross salary
       Complete spaces p to s declaring the expenses: f or executives and sales representatives. Declare all
                                                                                                                                                                                                                                                               space ‘Company Car’ of the Salary
                                                                                                                                                                                                                                                               Statement for Tax Returns. A
       expense payment, for other employees, declare all lump-sum payments.


       None       Represe              Car expenses                      Travel expense Days spent Other                               Type                     Company                   Paid train


                      6'000                                                  6'385
                                                                                        travelling expenses

                                                                                                   34
                                                                                                                                                                 car
                                                                                                                                                                  PX
                                                                                                                                                                                          f ares
                                                                                                                                                                                                                                                               corresponding notation should be made
                                                                                                                                                                                                                                                               under section 5 ‘Special Benefits’ in the
                                                                                                                                                                                                                                                               field denoting free transportation
                                                                                                                                                                      City and date

       5. Special Benefits                                                                                                                            Zurich, 2007, January 5th                                                                                between the home and workplace.
                  P o s s ibility o f c afe te ria m e als                                 Co ntibutio n to the c os t o f m ea ls a t wo rk

                                                                                                                                                      Example Ltd., Löwenstrasse 1
                                                                                                                                                                                       5. Special Benefits
                                                                                                                                                  Ac cura cy a nd co m ple tenes s c o nfirm ed:
                                                                                                                                                                                                                                                               Please place a clearly marked ‘x’ to
            X
                                                                                                                                                                                                                                                               indicate the corresponding benefits.
                  F re e trans po rta tio n be twee n the hom e                            Gra nting o f right to claim a nd o wne rs hip

                    a nd workpla c e                                                                    rights o f s hare s a nd s to c k o ptio ns   8020 Zurich
       Comments:
                                                                                                                                                                M. Berner
                                                                                                                                                                                                          P o s s ibility o f c a fe te ria m e a ls


                                                                                                                                                                                                   X      F re e tra ns po rta tio n be twe e n the ho m e

                                                                                                                                                                                                            a nd wo rkpla c e
Company Car

                            Salary Statement for Tax Returns                                                         Document copy for:

Free transportation         Department                             Place of Work                                         X      Canto nal Tax Autho ritie s                     Employee              Employer
                                                                                                                                                                                                                               A       X      Salary Statement

between the home and        Finance Office                         Zurich                                                                                             AHV no.

                                                                                                                                                                      999.99.999.000
                                                                                                                                                                                                                           F
                                                                                                                                                                                                                               B
                                                                                                                                                                                                                               C 999.99.999.000
                                                                                                                                                                                                                                 AHV no.
                                                                                                                                                                                                                                                                 X
                                                                                                                                                                                                                                              Certification Statemenet for Pension Fund
                                                                                                                                                                                                                                                                                                                        F              X
                                                                                                                                                                                                                                                                                                                             Free transportation bet ween t he home
                                                                                                                                                                                                                                 Free transportation between the home
workplace are shown at
                                                                                                                                                                                                                                                                                                                             and workplace
                                                                                                                              Last Name, First Name, Occupation, Address
                                                                                                                                                                                                                               D     2006   E      1.1.       31.12. G
                            Employment duration                                                                                 Mr Brown John
                                                                                                                                                                                                                                 and workplace
                                                                                                                                                                                                                                 year         from      until          Luncheon vouchers
the bottom of the Salary              from
                                01.01.2006
                                                                                                  until
                                                                                           31.12.2006
                                                                                                                                Schweizergasse 5
                                                                                                                                8001 Zurich                                                                                    H      M r Brown John

Statement for Tax                                                                                                                                                                                                          G          Schweize rgas se 5
                                                                                                                                                                                                                                      8001 Zurich

Returns, and should be                                                                                                                                                                                                              Luncheon vouchers
indicated under section     Do not indicate cents

                            1. Salary                                                                                                                                                                          Days
                                                                                                                                                                                                                                   1 Salary     do not indicat e under numbers 2-7    / Pension                                                                       201'540
                                                                                                                                                                                                                                                                                                                                                                                CHF


‘F’ at the top of the New
                            A Y ear           B   Total gross                 C   Contributions    D Company         E   Net Salary I           F   NBVU         G    Net salary II            Shiftw ork Loss of
                                                  Salary                                            Pension Plan                                    Premiums                                               salary                  2 Benefits in kind                 2.1 Subsistence, accomodation                                                          +
                                                                                                                                                                                                                                                                      2.2 Personal use, company car                                                          +          4'800
                                                                                                                                                                                                                                                                                                                                                                        4'800
Salary Statement with a     2006             201'540                    11'790                9'900                179'850                 1'281           178'569                                                                                                    2.3 Other (specify)                                                                    +
                            2. The indicated gross salary includes:                                                                                                                                                                3 One off payments        (specify)
clearly legible ‘x’.
                                                                                                                                                                                                                                                                                                                                                             +
                            Child allow ance              Transportation Daily allow ance                    Tips               Payment in              Length of service          Marriage and                                    4 Lump-sum benefit                                                                                                        +
                                                          expenses       from insurance                                        Kind                                               birthday bonus
                                                                                                                                                                                                                                   5 Ownership rights according to supplement                                                                                +
                                      3'540
                                                                                                                                                                                                                                   6 Director's fees                                                                                                         +
                                                                                                                                                                                                                                   7 Other Benefits      (specify)                                                                                           +
                            2. Continuation                                                               3. Insurance Contributions
                                                                                                                                                                                                                                                                                                                                                             +
                            Unemployment                                                                                     Illness, Accident                             Company
                            Insurance Benefits Contributions                                                                 and loss of salary                            Pension Plan
                                                                                                                                                                                                                                   8 Gross Salary / Pension                                                                                                  =        206'340
                                                                                                                                                                                                                                   9 Swiss social security                                                                                                   -         13'338
                                                                                                                                                                                                                               10 Company Pension Plan                     10.1        Regular contributions                                                 -         10'140
                            4. Reimbursement of expenses                     Not included in the gross salary
                            Complete spaces p to s declaring the expenses: for executives and sales representatives. Declare all                                                                                                                                           10.2        Missing years purchasing                                              -
                            expense payment, f or other employees, declare all lump-sum payments.
                                                                                                                                                                                                                               11 Net Salary / Pension                                                                                                è      =        182'862
                            None      Representation               Car expenses            Travel expenses         Days spent Other                           Type                      Company            Paid train                C opy i nto the tax re tu rn s
                                                                                                                      travelling expenses                                                    car                   fares       12 Tax at source deduction
                                          6'000                                               6'385                 34                                                            PX                                           13 Reimbursement of expenses                not included in the gross salary as specified in no. 8

                                                                                                                                                                                                                                     13.1 Actual expenses                 13.1.1       Travel, subsistence, accommodation                                               6'385
                                                                                                                                                                                                                                                                          13.1.2       Other      (specify)

                                                                                                                                                                                                                                     13.2 Lump-sum expenses               13.2.1       Representation                                                                   6'000
                                                                                                                                                                                                                                                                          13.2.2       Car
                                                                                                                                                                                      City and date
                                                                                                                                                                                                                                                                          13.2.3       Other      (specify)
                            5. Special Benefits                                                                                                                       Zurich, 2007, January 5th                                      13.3 Further education contributions

                                      P o s s ibility o f ca feteria me als                                 Contibution to the co s t o f me als at wo rk         Accurac y a nd c om pletenes s co nfirmed:
                                                                                                                                                                                                                               14 Additional salary benefits             (specify)


                              X       F re e trans po rtation betwee n the hom e                            Granting o f right to c la im a nd o wne rs hip           Example Ltd., Löwenstrasse 1
                                       and wo rkpla ce                                                                         f c a fe
                                                                                                             P o s s ibility o 8020 Zurich te ria m e a ls
                                                                                                                         rights o f s ha res a nd s to ck o ptio ns
                                                                                                                                                                                                                               15 Comments

                            Comments:
                                                                                                                                                                                M. Berner                                      I     City and date                                           A ccuracy and completeness confirmed:
                                                                                                                                                                                                                                     Zurich, 2007, January 5th                               Example Ltd., Löwenstr. 1, 8020 Zurich                 M. Berner


                                                                                       X                     F re e tra ns po rta tio n be twe e n the ho m e

                                                                                                                   a nd wo rkpla c e
                 Company Car

                                                    Salary Statement for Tax Returns                                                        Document copy for:


                 Benefits contrived from the
                                                                                                                                                                                                                                                       A       X      Salary Statement
                                                                                                                                                                                                                                                       B              Certification Statemenet for Pension Fund
                                                    Department                            Place of Work                                         X      Canto nal Tax Autho ritie s                     Employee              Employer
                                                                                                                                                                                                                                                       C 999.99.999.000                                                                           F              X
                 use of a company car should
                                                    Finance Office                        Zurich                                                                                             AHV no.
                                                                                                                                                                                                                                                         AHV no.                                                                                       Free transportation bet ween t he home
                                                                                                                                                                                                                                                                                                                                                       and workplace
                                                                                                                                                                                             999.99.999.000


                 be marked, as mentioned,                                                                                                            Last Name, First Name, Occupation, Address
                                                                                                                                                                                                                                                       D           2006                   E          1.1.                      31.12.             G
                                                                                                                                                                                                                                                             year                             from                     until                           Luncheon vouchers
                                                    Employment duration                                                                                Mr Brown John


                 with a ‘P’ on the Salary
                                                             from                                                        until                         Schweizergasse 5                                                                                H      M r Brown John
                                                       01.01.2006                                                 31.12.2006                           8001 Zurich
                                                                                                                                                                                                                                                              Schweize rgas se 5

                 Statement for Tax Returns in                                                                                                                                                                                                                 8001 Zurich



                 the space labelled ‘Company                                                                                                                                                                                                                                                                                                                                                              CHF
                 Car’. This should be
                                                    Do not indicate cents
                                                                                                                                                                                                                                                           1 Salary       do not indicat e under numbers 2-7    / Pension                                                                       201'540
                                                    1. Salary                                                                                                                                                                         Days
                                                   A Y ear               Total gross                     Contributions    D Company             Net Salary I               NBVU              Net salary II            Shiftw ork Loss of                   2 Benefits in kind                 2.1 Subsistence, accomodation                                                            +

                 quantitatively indicated on the
                                                                     B                               C                                      E                          F                G
                                                                         Salary                                            Pension Plan                                    Premiums                                               salary                                                      2.2 Personal use, company car                                                            +          4'800
                                                                                                                                                                                                                                                                                                                                                                                                  4'800
                                                                                                                                                                                                                                                                                              2.3 Other (specify)                                                                      +

                 New Salary Statement under         2006            201'540                    11'790                9'900                179'850                 1'281           178'569
                                                                                                                                                                                                                                                           3 One off payments         (specify)                                                                                        +
                                                    2. The indicated gross salary includes:                                                                                                                                                                4 Lump-sum benefit                                                                                                          +
                 section 2.2 ‘Personal use,         Child allow ance             Transportation Daily allow ance
                                                                                 expenses       from insurance
                                                                                                                                    Tips               Payment in
                                                                                                                                                      Kind
                                                                                                                                                                               Length of service          Marriage and
                                                                                                                                                                                                         birthday bonus
                                                                                                                                                                                                                                                           5 Ownership rights according to supplement                                                                                  +
                                                                                                                                                                                                                                                           6 Director's fees                                                                                                           +
                 company car’ of Benefits in                 3'540
                                                                                                                                                                                                                                                           7 Other Benefits       (specify)                                                                                            +


                 Kind.
                                                                                                                                                                                                                                                                                                                                                                                       +
                                                    2. Continuation                                                              3. Insurance Contributions
                                                                                                                                                                                                                                                           8 Gross Salary / Pension                                                                                                    =        206'340
                                                    Unemployment                                                                                    Illness, Accident                             Company
                                                    Insurance Benefits Contributions                                                                and loss of salary                            Pension Plan                                             9 Swiss social security                                                                                                     -         13'338
                                                                                                                                                                                                                                                       10 Company Pension Plan                       10.1        Regular contributions                                                 -         10'140
                                                                                                                                                                                                                                                                                                     10.2        Missing years purchasing                                              -
                                                    4. Reimbursement of expenses                     Not included in the gross salary
                                                    Complete spaces p to s declaring the expenses: for executives and sales representatives. Declare all                                                                                               11 Net Salary / Pension                                                                                                  è      =        182'862
                                                    expense payment, f or other employees, declare all lump-sum payments.
                                                                                                                                                                                                                                                             C opy i nto the tax re tu rn s

                                                    None     Representation               Car expenses            Travel expenses         Days spent Other                           Type                      Company            Paid train           12 Tax at source deduction
                                                                                                                                             travelling expenses                                                    car                   fares        13 Reimbursement of expenses                  not included in the gross salary as specified in no. 8

                                                                 6'000                                               6'385                 34                                                            PX                                                  13.1 Actual expenses                                                                                                                 6'385
                                                                                                                                                                                                                                                                                                   13.1.1        Travel, subsistence, accommodation
                                                                                                                                                                                                                                                                                                   13.1.2        Other      (specify)

                                                                                                                                                                                                                                                             13.2 Lump-sum expenses                13.2.1        Representation                                                                   6'000
                                                                                                                                                                                                                                                                                                   13.2.2        Car
                                                                                                                                                                                                                                                                                                   13.2.3        Other      (specify)
                                                                                                                                                                                                             City and date

e   Represe   Car expenses        Travel expense Days spent Other                                                                                                     Type                                                                   Company                                                     Paid train
                                                                                                                                                                                                                                                             13.3 Further education contributions
                                                    5. Special Benefits                                                                                                                      Zurich, 2007, January 5th
                                                                                                                                                                                                                                                       14 Additional salary benefits              (specify)



                                                 travelling expenses                                                                                                                                                                          car                                                        fares
                                                             P o s s ibility o f ca feteria me als                                 Contibution to the co s t o f me als at wo rk         Accurac y a nd c om pletenes s co nfirmed:

                                                                                                                                                                                             Example Ltd., Löwenstrasse 1                              15 Comments
                                                      X      F re e trans po rtation betwee n the hom e                            Granting o f right to c la im a nd o wne rs hip

                                                              and wo rkpla ce                                                                   rights o f s ha res a nd s to ck o ptio ns   8020 Zurich
                                                    Comments:                                                                                                                                                                                          I     City and date                                             A ccuracy and completeness confirmed:
                                                                                                                                                                                                       M. Berner
                                                                                                                                                                                                                                                  PX
                                                                                                                                                                                                                                                             Zurich, 2007, January 5th                                 Example Ltd., Löwenstr. 1, 8020 Zurich                 M. Berner
Contributions
Please note the location of the highlighted amounts:


       Salary Statement for Tax Returns                                                          Document copy f or:
                                                                                                                                                                                                         A       X      Salary Stateme nt
       Department                             Place of Work                                          X     Canto na l Tax Autho rities                      Employee                Employer             B              Certification Statemenet for Pens ion Fund
       Finance Office                         Zurich                                                                                             A HV no.                                                C 999.99.999.000                                                                           F
                                                                                                                                                                                                           AHV no.                                                                                      Free t ransport ation between the home
                                                                                                                                                 999.99.999.000                                                                                                                                         and workplace

                                                                                                          Last Name, First Name, Occupation, Address                                                     D           2006                  E           1.1.                      31.12.             G
       Employment duration                                                                                 Mr Brow n John                                                                                      year                             from                     until                          Luncheon vouchers
                 from                                                         until                        Schweizergasse 5
                                                                                                                                                                                                         H       Mr Brown John
           01.01.2006                                                 31.12.2006                           8001 Zurich
                                                                                                                                                                                                                 Schweizergasse 5
                                                                                                                                                                                                                 8001 Zurich




       Do not indicate cents                                                                                                                                                                                                                                                                                                                               CHF
       1. Salary                                                                                                                                                                             Days            1 Salary       do not indicate under numbers 2-7     / Pension                                                                      153'540
       A Y ear           B   Total gross                 C   Contributions     D Company         E   Net Salary I           F   NBV U       G    Net salary II              Shiftw ork Loss of               2 Benefits in kind                 2.1 Subsistence, accomodation                                                           +
                             Salary                                             Pension Plan                                    Premiums                                                salary
                                                                                                                                                                                                                                                2.2 Personal use, company car                                                           +
                                                                                                                                                                                                                                                2.3 Other (specify)                                                                     +
       2006             201'540                    11'790                    9'900              179'850               1'281            178'569
                                                                                                                                                                                                             3 One off payments        (specify)                                                                                        +
       2. The indicated gross salary includes:
                                                                                                                                                                                                             4 Lump-sum benefit                                    leaving compensations                                                +          48'000
       Child allow ance              Transportation Daily allow ance                     Tips               Payment in             Length of service           Marriage and
                                     expenses       f rom insurance                                        Kind                                               birthday bonus                                 5 Ownership rights according to supplement                                                                                 +
                                                                                                                                                                                                             6 Director's fees                                                                                                          +
                 3'540
                                                                                                                                                                                                             7 Other Benefits       (specify)                                                                                           +

       2. Continuation                                                                3. Insurance Contributions                                                                                                                                                                                                                        +

       Unemployment                                                                                      Illness, Accident                            Company
                                                                                                                                                                                                             8 Gross Salary / Pension                                                                                                   =        201'540
       Insurance Benefits Contributions                                                                  and loss of salary                           Pension Plan                                           9 Swiss social security                                                                                                    -         13'071
                                       48'000 leaving compensation                                                                                                                                       10 Company Pension Plan                       10.1        Regular contributions                                                -          9'900
       4. Reimbursement of expenses                     Not included in the gross salary                                                                                                                                                               10.2        Missing years purchasing                                             -
       Complete spaces p to s declaring the expenses: for executives and sales representatives. Declare all                                                                                              11 Net Salary / Pension                                                                                                è       =        178'569
       expense payment, for other employees, declare all lump-sum payments.
                                                                                                                                                                                                               C opy in to the tax re turns
       None      Representation               Car expenses            Travel expenses          Days spent Other                           Type                     Company               Paid train      12 Tax at source deduction
                                                                                                  travelling expenses                                                   car                      fares
                                                                                                                                                                                                         13 Reimbursement of expenses                  not included in the gross salary as specified in no. 8
                     6'000                      4'830                        6'385              34                                                                                                             13.1 Actual expenses                                                                                              X
                                                                                                                                                                                                                                                    13.1.1         Travel, subsistence, accommodation
                                                                                                                                                                                                                                                    13.1.2         Other      (specify)

                                                                                                                                                                                                               13.2 Lump-sum expenses               13.2.1         Representation                                                                  6'000
                                                                                                                                                                                                                                                    13.2.2         Car

                                                                                                                                                                 City and date                                                                      13.2.3         Other      (specify)

                                                                                                                                                                                                               13.3 Further education contributions
       5. Special Benefits                                                                                                                       Zurich, 2007, January 5th
                                                                                                                                                                                                         14 Additional salary benefits             (specify)

                 P os s ibility o f c afe teria me als                                  Co ntibutio n to the c os t o f me als at wo rk      Ac curac y and co m plete ne s s c o nfirmed:

                 F re e trans porta tio n betwee n the ho me                            Granting o f right to claim a nd o wne rs hip            Example Ltd., Löwenstrasse 1                            15 Comments
                  a nd wo rkplac e                                                                   rights o f s hare s and s to c k o ptions   8020 Zurich
       Comments:                                                                                                                                                                                         I     City and date                                             Accuracy and completeness confirmed:
                                                                                                                                                            M. Berner                                          Zurich, 2007, January 5th                                 Example Ltd., Löwenstr. 1, 8020 Zurich                M. Berner
Contributions

Salary Statement for Tax Returns
                                                                                                                                                                                                             A       X      Salary State me nt
                                                                                                   Doc ument c opy for:
                                                                                                                                                                                                             B              C e rtificatio n State me ne t for Pe ns io n Fund
                                                                                                                                                                                                             C 999.99.999.000                                                                             F
Department                                 Plac e of W or k                                          X      Ca nto na l Ta x Autho ritie s                   Employ ee                  Employ er
                                                                                                                                                                                                               A HV no.                                                                                       Free transport ation bet ween the home
Finance Office                             Zurich                                                                                                 A HV no.                                                                                                                                                    and workplace

                                                                                                                                                  999.99.999.000                                             D            2006                  E           1.1.                      31.12.              G
                                                                                                         Las t Name, Fir st Name, Oc cupation, Addres s                                                            year                              from                     until                           Luncheon vouchers


                                                                                                                                                                                                                                                                                                                                                                       Contributions should
Employ ment duration                                                                                        Mr Brown John                                                                                    H      Mr Brown John
           from                                                           until                             Schweizergasse 5                                                                                        Schweizergasse 5
     01.01.2006                                                      31.12.2006                             8001 Zurich                                                                                             8001 Zurich
                                                                                                                                                                                                                                                                                                                                                                       be indicated under the
                                                                                                                                                                                                                                                                                                                                                                       section titled
                                                                                                                                                                                                                                                                                                                                                                 CHF
Do not indic ate c ents                                                                                                                                                                                          1 Salary        do not indicate under numbers 2-7     / Pension                                                                       153'540         ‘Contributions’ in the
                                                                                                                                                                                                                 2 Benefits in kind                  2.1 Subsistence, accomodation                                                            +
                                                                                                                                                                                                                                                                                                                                                                       Salary Statement for
1. Salary                                                                                                                                                                                Day s
A   Year            B   Total gros s                  C   Contributions    D Company           E   Net Salary I           F   NBV U          G   Net s alary II               Shiftw or k Los s of                                                   2.2 Personal use, company car                                                            +
                        Salary                                              Pens ion Plan                                     Premiums                                                     s alary
                                                                                                                                                                                                                                                     2.3 Other (specify)                                                                      +

2006              201'540                       11'790                    9'900               179'850                  1'281            178'569                                                                  3 One off payments         (specify)                                                                                         +
                                                                                                                                                                                                                                                                                                                                                                       Tax Returns.
                                                                                                                                                                                                                 4 Lump-sum benefit                                     leaving compensations                                                 +          48'000
2. The indicated gross salary includes:
                                                                                                                                                                                                                 5 Ownership rights according to supplement                                                                                   +
Child allow ance                Trans portation Daily allow anc e                    Tips                 Pay ment in             Length of s erv ice            Marriage and
                                ex pens es      from ins ur ance                                         Kind                                                   birthday bonus
                                                                                                                                                                                                                 6 Director's fees                                                                                                            +

           3'540                                                                                                                                                                                                 7 Other Benefits        (specify)                                                                                            +
                                                                                                                                                                                                                                                                                                                                              +

2. Continuation                                                                   3. Insurance Contributions
                                                                                                                                                                                                                 8 Gross Salary / Pension                                                                                                     =        201'540
Unemploy ment
Insur ance Benef its Contr ibutions
                                                                                                      Illnes s , A cc ident
                                                                                                      and los s of s alary
                                                                                                                                                        Company
                                                                                                                                                        Pens ion Plan
                                                                                                                                                                                                                 9 Swiss social security
                                                                                                                                                                                                             10 Company Pension Plan                        10.1        Regular contributions
                                                                                                                                                                                                                                                                                                                                              -
                                                                                                                                                                                                                                                                                                                                              -
                                                                                                                                                                                                                                                                                                                                                        13'071
                                                                                                                                                                                                                                                                                                                                                         9'900         These should be
                                                                                                                                                                                                                                                                                                                                                                       correspondingly noted
                                  48'000                  leaving compensation                                                                                                                                                                              10.2        Missing years purchasing                                              -

4. Reimbursement of expenses                           Not inc luded in the gr os s s alary                                                                                                                  11 Net Salary / Pension                                                                                                   è      =        178'569

                                                                                                                                                                                                                                                                                                                                                                       under section 4
Complete s pac es p to s dec laring the ex pens es : for ex ec utiv es and s ales repr esentativ es . Dec lar e all                                                                                                C opy in to the tax re turns
ex pens e pay ment, for other employ ees , dec lare all lump-s um pay ments .
                                                                                                                                                                                                             12 Tax at source deduction
None       Repres entation                Car expens es            Trav el ex pens es       Day s s pent Other
                                                                                                trav elling ex pens es
                                                                                                                                        Ty pe                        Company
                                                                                                                                                                          c ar
                                                                                                                                                                                            Paid train
                                                                                                                                                                                                    f ares
                                                                                                                                                                                                             13 Reimbursement of expenses
                                                                                                                                                                                                                   13.1 Actual expenses
                                                                                                                                                                                                                                                            not included in t he gross salary as specified in no. 8

                                                                                                                                                                                                                                                         13.1.1         Travel, subsistence, accommodation                             X
                                                                                                                                                                                                                                                                                                                                                                       ‘Lump-sum Benefits’
                                                                                                                                                                                                                                                                                                                                                                       of the Salary
               6'000                        4'830                         6'385                34
                                                                                                                                                                                                                                                         13.1.2         Other      (specify)

                                                                                                                                                                                                                   13.2 Lump-sum expenses                13.2.1         Representation                                                                   6'000
                                                                                                                                                                                                                                                         13.2.2
                                                                                                                                                                                                                                                         13.2.3
                                                                                                                                                                                                                                                                        Car
                                                                                                                                                                                                                                                                        Other      (specify)
                                                                                                                                                                                                                                                                                                                                                                       Statement for Pension.
                                                                                                                                                                  City and date                                    13.3 Further education contributions
                                                                                                                                                                                                             14 A dditional salary benefits             (specify)
5. Special Benefits                                                                                                                               Zurich, 2007, January 5th

           P o s s ibility o f c afe te ria m e als                                     Co ntibutio n to the co s t of m ea ls at wo rk          Ac cura cy a nd co m ple tenes s c o nfirm ed:              15 Comments
           F re e tra ns po rta tio n be twee n the ho me                               Gra nting o f right to c laim a nd o wne rs hip           Example Ltd., Löwenstrasse 1
             a nd workpla c e                                                                      rights o f s ha res a nd s toc k o ptio ns     8020 Zurich                                                I     City and date                                              Accuracy and completeness confirmed:
Comments:                                                                                                                                                                                                          Zurich, 2007, January 5th                                  Example Ltd., Löwenstr. 1, 8020 Zurich                 M. Berner
                                                                                                                                                             M. Berner
Car and Travel Expenses
Please note the location of the highlighted amounts:


       Salary Statement for Tax Returns                                                         Document copy for:
                                                                                                                                                                                                     A       X      Salary State me nt
       Department                             Place of Work                                         X     Canto nal Tax Autho ritie s                     Employee              Employer             B              Ce rtification State menet for Pension Fund
       Finance Office                         Zurich                                                                                            AHV no.                                              C 999.99.999.000                                                                           F
                                                                                                                                                                                                       AHV no.                                                                                      Free transport at ion bet ween the home
                                                                                                                                                999.99.999.000                                                                                                                                      and workplace
                                                                                                         Last Name, First Name, Occupation, Address                                                  D           2006                  E           1.1.                      31.12.             G
       Employment duration                                                                                Mr Brown John                                                                                    year                             from                     until                          Luncheon vouchers
                 from                                                        until                        Schweizergasse 5
                                                                                                                                                                                                     H
           01.01.2006                                                 31.12.2006                          8001 Zurich                                                                                        Mr Brown John
                                                                                                                                                                                                             Schweizergasse 5
                                                                                                                                                                                                             8001 Zurich



       Do not indicate cents                                                                                                                                                                                                                                                                                                                            CHF
       1. Salary                                                                                                                                                                         Days            1 Salary       do not indicate under numbers 2-7     / Pension                                                                       201'540
       A Y ear               Total gross                     Contributions    D Company             Net Salary I               NBVU             Net salary II            Shiftw ork Loss of
                         B                               C                                      E                          F               G
                                                                                                                                                                                                         2 Benefits in kind                 2.1 Subsistence, accomodation                                                            +
                             Salary                                            Pension Plan                                    Premiums                                              salary
                                                                                                                                                                                                                                            2.2 Personal use, company car                                                            +

       2006             201'540                    11'790                9'900                179'850                1'281            178'569                                                                                               2.3 Other (specify)                                                                      +
                                                                                                                                                                                                         3 One off payments        (specify)                                                                                         +
       2. The indicated gross salary includes:
                                                                                                                                                                                                         4 Lump-sum benefit                                                                                                          +
       Child allow ance              Transportation Daily allow ance                    Tips               Payment in             Length of service          Marriage and
                                     expenses       from insurance                                        Kind                                              birthday bonus                               5 Ownership rights according to supplement                                                                                  +
                 3'540                                                                                                                                                                                   6 Director's fees                                                                                                           +
                                                                                                                                                                                                         7 Other Benefits       (specify)                                                                                            +
       2. Continuation                                                               3. Insurance Contributions                                                                                                                                                                                                                      +
       Unemployment                                                                                     Illness, Accident                            Company                                             8 Gross Salary / Pension                                                                                                    =        201'540
       Insurance Benefits Contributions                                                                 and loss of salary                           Pension Plan
                                                                                                                                                                                                         9 Swiss social security                                                                                                     -         13'071
                                                                                                                                                                                                     10 Company Pension Plan                       10.1        Regular contributions                                                 -          9'900
       4. Reimbursement of expenses                     Not included in the gross salary                                                                                                                                                           10.2        Missing years purchasing                                              -
       Complete spaces p to s declaring the expenses: for executives and sales representatives. Declare all
       expense payment, f or other employees, declare all lump-sum payments.                                                                                                                         11 Net Salary / Pension                                                                                                 è       =        178'569
                                                                                                                                                                                                           C opy into the tax re turns
       None      Representation               Car expenses            Travel expenses         Days spent Other                           Type                     Company            Paid train
                                                                                                 travelling expenses                                                   car                   fares   12 Tax at source deduction

                                                 4'830                 6'385                                                                                                                         13 Reimbursement of expenses                  not included in the gross salary as specified in no. 8
                     6'000                     4'830                     6'385                 34
                                                                                                                                                                                                           13.1 Actual expenses                 13.1.1         Travel, subsistence, accommodation                               XX
                                                                                                                                                                                                                                                13.1.2         Other      (specify)

                                                                                                                                                                                                           13.2 Lump-sum expenses               13.2.1         Representation                                                                   6'000
                                                                                                                                                                                                                                                13.2.2         Car
                                                                                                                                                                City and date                                                                   13.2.3         Other      (specify)

       5. Special Benefits                                                                                                                      Zurich, 2007, January 5th                                  13.3 Further education contributions
                                                                                                                                                                                                     14 Additional salary benefits             (specify)
                 P o s s ibility o f ca feteria me als                                 Contibution to the co s t o f me als at wo rk        Accurac y a nd c om pletenes s co nfirmed:

                 F re e trans po rtation betwee n the hom e                            Granting o f right to c la im a nd o wne rs hip          Example Ltd., Löwenstrasse 1
                                                                                                                                                                                                     15 Comments
                  and wo rkpla ce                                                                   rights o f s ha res and s to ck o ptio ns   8020 Zurich
       Comments:
                                                                                                                                                                                                     I     City and date                                             Accuracy and completeness confirmed:
                                                                                                                                                          M. Berner
                                                                                                                                                                                                           Zurich, 2007, January 5th                                 Example Ltd., Löwenstr. 1, 8020 Zurich                M. Berner
                  Car and Travel Expenses

                     Salary Statement for Tax Returns                                                         Document copy for:


                     Department                             Place of Work                                         X     Canto nal Tax Autho ritie s                   Employee               Employer
                                                                                                                                                                                                                    A
                                                                                                                                                                                                                    B
                                                                                                                                                                                                                            X     Salary State me nt
                                                                                                                                                                                                                                  Ce rtification State menet for Pension Fund
                                                                                                                                                                                                                                                                                                                                                                                Car and Travel
                     Finance Office                         Zurich                                                                                          AHV no.

                                                                                                                                                            999.99.999.000
                                                                                                                                                                                                                    C 999.99.999.000
                                                                                                                                                                                                                      AHV no.
                                                                                                                                                                                                                                                                                                               F
                                                                                                                                                                                                                                                                                                                   Free transport at ion bet ween the home
                                                                                                                                                                                                                                                                                                                   and workplace
                                                                                                                                                                                                                                                                                                                                                                                expenses are
                     Employment duration
                                                                                                                       Last Name, First Name, Occupation, Address

                                                                                                                        Mr Brown John
                                                                                                                                                                                                                    D
                                                                                                                                                                                                                          year
                                                                                                                                                                                                                                2006                  E
                                                                                                                                                                                                                                                           from
                                                                                                                                                                                                                                                                  1.1.
                                                                                                                                                                                                                                                                                    until
                                                                                                                                                                                                                                                                                            31.12.             G
                                                                                                                                                                                                                                                                                                                   Luncheon vouchers
                                                                                                                                                                                                                                                                                                                                                                                indicated under
                               from
                         01.01.2006
                                                                                           until
                                                                                    31.12.2006
                                                                                                                        Schweizergasse 5
                                                                                                                        8001 Zurich
                                                                                                                                                                                                                    H
                                                                                                                                                                                                                            Mr Brown John                                                                                                                                       their
                                                                                                                                                                                                                            Schweizergasse 5
                                                                                                                                                                                                                            8001 Zurich                                                                                                                                         corresponding
                      None                             Representation                                                               Car expenses                                                      Travel expenses            Days spent Other                                                                                  Type                                      Company in the Salary
                                                                                                                                                                                                                                                                                                                                                                                titles     Paid train
                     Do not indicate cents

                     1. Salary                                                                                                                                                                        Days              1 Salary
                                                                                                                                                                                                                                    travellingPension expenses
                                                                                                                                                                                                                                              /
                                                                                                                                                                                                                                       do not indicate under numbers 2-7                                                                                     201'540
                                                                                                                                                                                                                                                                                                                                                                       CHF
                                                                                                                                                                                                                                                                                                                                                                                Statement for Tax
                                                                                                                                                                                                                                                                                                                                                                                   car             fares
                     A Y ear           B   Total gross
                                           Salary
                                                                       C   Contributions    D Company
                                                                                             Pension Plan
                                                                                                              E   Net Salary I          F   NBVU
                                                                                                                                            Premiums
                                                                                                                                                        G   Net salary II             Shiftw ork Loss of
                                                                                                                                                                                                  salary
                                                                                                                                                                                                                        2 Benefits in kind                 2.1 Subsistence, accomodation                                                            +
                                                                                                                                                                                                                                                                                                                                                                                Returns. Please
                                                                                                                                           4'830
                                                                                                                                         4'830                                                          6'385
                                                                                                                                                                                                          6'385                   34
                                                                                                                                                                                                                                                           2.2 Personal use, company car                                                            +

                     2006             201'540                    11'790                9'900                179'850               1'281            178'569
                                                                                                                                                                                                                        3 One off payments        (specify)
                                                                                                                                                                                                                                                           2.3 Other (specify)                                                                      +
                                                                                                                                                                                                                                                                                                                                                    +
                                                                                                                                                                                                                                                                                                                                                                                note: it suffices to
                                                                                                                                                                                                                                                                                                                                                                                place a small ‘x’
                     2. The indicated gross salary includes:
                                                                                                                                                                                                                        4 Lump-sum benefit                                                                                                          +
                     Child allow ance              Transportation Daily allow ance                    Tips              Payment in             Length of service         Marriage and
                                                   expenses       from insurance                                       Kind                                             birthday bonus                                  5 Ownership rights according to supplement                                                                                  +
                               3'540                                                                                                                                                                                    6 Director's fees
                                                                                                                                                                                                                        7 Other Benefits       (specify)
                                                                                                                                                                                                                                                                                                                                                    +
                                                                                                                                                                                                                                                                                                                                                    +
                                                                                                                                                                                                                                                                                                                                                                                beside section
                     2. Continuation                                                               3. Insurance Contributions                                                                                                                                                                                                                       +                           13.1.1 ‘Travel,
                     Unemployment                                                                                     Illness, Accident                          Company                                                8 Gross Salary / Pension                                                                                                    =        201'540
                     Insurance Benefits Contributions                                                                 and loss of salary                         Pension Plan
                                                                                                                                                                                                                        9 Swiss social security
                                                                                                                                                                                                                    10 Company Pension Plan                       10.1        Regular contributions
                                                                                                                                                                                                                                                                                                                                                    -
                                                                                                                                                                                                                                                                                                                                                    -
                                                                                                                                                                                                                                                                                                                                                              13'071
                                                                                                                                                                                                                                                                                                                                                               9'900
                                                                                                                                                                                                                                                                                                                                                                                subsistence,
                     4. Reimbursement of expenses                     Not included in the gross salary
                     Complete spaces p to s declaring the expenses: for executives and sales representatives. Declare all
                     expense payment, f or other employees, declare all lump-sum payments.                                                                                                                          11 Net Salary / Pension
                                                                                                                                                                                                                                                                  10.2        Missing years purchasing
                                                                                                                                                                                                                                                                                                                                            è
                                                                                                                                                                                                                                                                                                                                                    -
                                                                                                                                                                                                                                                                                                                                                    =        178'569
                                                                                                                                                                                                                                                                                                                                                                                accommodation’
                     None      Representation               Car expenses            Travel expenses         Days spent Other                           Type                   Company             Paid train
                                                                                                                                                                                                                          C opy into the tax re turns

                                                                                                                                                                                                                    12 Tax at source deduction
                                                                                                                                                                                                                                                                                                                                                                                in the New Salary
                                                                                                                                                                                                                                                                                                                                                                                Statement to
                                                                                                               travelling expenses                                                 car                    fares

                                                               4'830                 6'385                                                                                                                          13 Reimbursement of expenses                  not included in the gross salary as specified in no. 8
                                   6'000                     4'830                     6'385                 34
                                                                                                                                                                                                                          13.1 Actual expenses                 13.1.1         Travel, subsistence, accommodation                               XX


                                                                                                                                                                                                                          13.2 Lump-sum expenses
                                                                                                                                                                                                                                                               13.1.2
                                                                                                                                                                                                                                                               13.2.1
                                                                                                                                                                                                                                                                              Other     (specify)

                                                                                                                                                                                                                                                                              Representation                                                                   6'000
                                                                                                                                                                                                                                                                                                                                                                                indicate both
                                                                                                                                                                            City and date
                                                                                                                                                                                                                                                               13.2.2
                                                                                                                                                                                                                                                               13.2.3
                                                                                                                                                                                                                                                                              Car
                                                                                                                                                                                                                                                                              Other     (specify)
                                                                                                                                                                                                                                                                                                                                                                                types of
                     5. Special Benefits                                                                                                                    Zurich, 2007, January 5th                                     13.3 Further education contributions
                                                                                                                                                                                                                                                                                                                                                                                expenses.
eimbursement of expenses                          not included in the gross salary as specified in no. 8
                               P o s s ibility o f ca feteria me als                                 Contibution to the co s t o f me als at wo rk       Accurac y a nd c om pletenes s co nfirmed:
                                                                                                                                                                                                                    14 Additional salary benefits             (specify)


                                                                                                                                                            Example Ltd., Löwenstrasse 1

                                                                                                                                                                                                                                                                                                     X
                               F re e trans po rtation betwee n the hom e                            Granting o f right to c la im a nd o wne rs hip
                                                                                                                                                                                                                    15 Comments
                                                                                                                  rights o f s ha res and s to ck o ptio ns 8020 Zurich

                                                                                                   Travel, subsistence, accommodation
                                and wo rkpla ce

                     Comments:
                                             13.1.1                                                                                                                   M. Berner
                                                                                                                                                                                                                    I     City and date                                                               X
                                                                                                                                                                                                                                                                                    Accuracy and completeness confirmed:
                                                                                                                                                                                                                          Zurich, 2007, January 5th                                 Example Ltd., Löwenstr. 1, 8020 Zurich                M. Berner


                                             13.1.2                                                Other                                    (specify)

                                             13.2.1                                                Representation
Employer Benefits: do NOT declare
Please pay careful attention to the following
specifications, rules, and guidelines:

    •        Free delivery of SBB Halftaxabonnement (50% tariff reduction pass)
    •        Reka-cheque reduction benefits of up to CHF 600 yearly
    •        Usual Christmas, Birthday, etc. gifts
    •        Private use of company tools and equipment (computers, cell phones etc.)
    •        Credit notes for frequent flier miles
    •        Contributions to club or association memberships up to CHF 1000 per club /
             association; unlimited contributions to professional, work, or industrial
             associations
    •        Goods and wares discounts allocated for personal requirements / needs and which
             are customary in a particular trade or line of business
    •        Admission / tickets for cultural, sport, or other social events up to a total of CHF
             500 per event
    •        Payments for travel expenses of spouses or partners
    •        Contributions to nursery schools or day-care centres that offer reduced
             childcare rates for company employees
    •        Free parking space at work
Further Education Contributions


  Further education expenses that are paid-out in cash to the employee (including
  transportation and subsistence expenses) must be declared. Likewise, such
  benefits must be declared if paid to a third-party member (i.e. an educational
  institution), exceeds an annual total of CHF 10' 000 and if the above mentioned
  benefits extended to only a selective number of employees.


  Not to be listed are expenses for internal further education (i.e. computer courses,
  courses on proper telephone etiquette, foreign language courses, benefits
  extended to apprentices and trainees as well as costs of seminars where the
  seminar duration is several days.
General Expense Payments
 The term expense payments includes employer specified compensation for expenses that were incurred by
 an employee during official occupational business, for instance during a business trip.
 Actual expense payments must only be declared under certain circumstances. Declaration must occur if
 expenses which do not correspond with the previously specified regulations, are paid for leading executives
 and sales representatives.
              Over-night accommodation expenses can be refunded with evidence of a receipt
              The amount of expense payments for lunch or evening meals correspond with a guide value of
              CHF 35 (maximum), alternatively, a lump-sum value of CHF 30 (maximum) per principle meal
              (equivalent to section 70)
              Client invitations etc. will be deducted from sales tax
              Use of public transportation (rail or air) requires evidence with receipts
              A maximum of 70 Rappen per kilometre will be compensated for occupational use of a company
              car
              Smaller expenses should be reimbursed in the form of a daily lump-sum allowance of CHF 20
              (maximum) or upon evidence of a receipt as often as possible
 It suffices to place a small ‘x’ in the space labelled 13.1.1 of the salary statement if the above specified
 guidelines are placed into effect. Declaration of the actual expense amount may thus be disregarded.
 Lump-sum expense payments must be declared according to the amount in the salary statement of all
 employees including office employees and non.leading executives. The above is also valid if an approved
 expense procedure exists. Lump-sum expense payments must correspond with the actual expenses.

								
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