| TAX CIRCULAR: 2026-118 | DATE: 19.10.2026 |
1. Audit Procedure in Case of Building Class/Group Change
– If the building class and group change due to an amended construction permit, the unit costs of the new class and group for the relevant years will be taken as the basis.
– If the class and group valid at the completion date do not exist in the unit cost communiques of prior years, the previously valid class and group will apply.
– Where a building permit is obtained only after completion and the specified class is absent from earlier lists, unit costs are determined primarily by the Provincial Directorate of Environment, Urbanization and Climate Change, or alternatively by SGK. In case of objection, the file is referred to social security inspectors.
2. Partial Clearance Certificates and Multi-Block Constructions
– In partial clearance certificate applications, calculations are based on the completion percentage and completion date determined via official correspondence with the licensing authority. The floor area and reported earnings subject to premium of cleared parts are excluded from subsequent calculations.
– In multi-block projects, even if the employer requests a certificate for only one block, SGK requires the completion levels of all blocks in the file. The labor audit is performed across all completed sections, not merely the requested block.
– Once the reported earnings satisfy the calculated minimum labor requirement and there are no overdue liabilities, a partial clearance certificate is granted for the requested block, and optionally for other qualifying blocks without recalculation.
3. Other Enforcement Provisions
– For applications submitted prior to 16.05.2026, the legislation in force on the date of certificate issuance applies rather than the application date.
– If no employee is reported for remaining sections after a partial certificate is granted, the file is assigned to inspectors to verify the actual start date.
– If no workforce is reported following the deemed completion date in partial clearance procedures, a 25% reduction on the minimum labor rate is applied for the unreported period during inspection.
