On 17 October 2016, the Swiss Federal Tax Administration published Circular 2-144-D-2016 (French language), which sets out interest rates for 2017. For tax arrears, the interest rate is 3%; for advance tax payments, the rate is 0%. The Circular also sets out the maximum deduction amounts for supplementary pension contributions for 2017, which are CHF 6,788 for employees and CHF 33,840 for the …