Tax advice, regulatory updates and fiduciary news
On 8 March 2026, the Swiss people approved the Federal Act on Individual Taxation by 54.23% of the vote. This reform, which follows years of debate over the "marriage penalty," marks a turning point in the Swiss tax system.
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Small and medium-sized enterprises (SMEs) are the economic engine of our society. Yet many of them often overlook a fundamental aspect of their business management: occupational pension provision. However, affiliation with a good pension plan is of paramount importance for the financial health and well-being of employees, as well as for the very sustainability of the business.
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Following the favourable approval of the "AVS 21" project in the popular vote of 25 September 2022, an increase in value-added tax (VAT) rates is scheduled to take effect from 1 January 2024. This measure aims to address the funding shortfall in the pension system. What you need to know about the VAT rate adjustment
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