With the Professional Expenses Ordinance applicable as of January 1, 2022, the private share car will be increased to 0.9 percent per month or 10.8 percent per year (Art. 5a Para. 2). In return, based on Art. 5a Para. 1 of the new Professional Expenses Ordinance, the FABI offset or the tax offset of the commute will no longer apply. In principle, therefore, the same regulation applies as before FABI, except that the private share is now increased by 1.2 percent per year.