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Author name: Christian Müller

Tax

Haven’t filed your 2025 tax return yet? How to make the most of the summer deadlines

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The pile has been sitting on the desk for months, the receipts are half sorted, and the plan was to finish the tax return “before the summer holidays”: if this sounds familiar, you are in good company. A considerable share of taxpayers file their tax return only after the ordinary deadline – which is perfectly legal, as long as an extension was requested in time. But right now, in midsummer, the first extended deadlines are expiring in many cantons. Those who do nothing risk reminder fees, fines and, in the worst case, a discretionary assessment. In this article, we explain which deadlines apply, how to request an extension correctly, and why professional support pays off especially now.

Tax

New FTA Comparison 2026: Companies pay less Tax, individuals more – what it means for you

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The Federal Tax Administration (FTA) has published its cantonal comparison of the tax burden for 2026 – and the figures reveal a remarkable divergence: for legal entities, the direct taxes of cantons and municipalities average just under 9 percent of profit, and the trend is still downward. For individuals, by contrast, the tax take is rising: on average, direct taxes will claim almost one fifth of personal income in 2026. What is behind this development, and what does it mean in concrete terms for entrepreneurs and private individuals in Central Switzerland? An assessment.

Mortgages, Property

Mortgage rates at a one-year low: Why now is the zime to look at your renewal

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Anyone taking out or renewing a mortgage right now will find conditions last seen about a year ago: as of early July 2026, ten-year fixed-rate mortgages are available from around 1.45 percent, and five-year terms at around 1.2 percent. The Swiss National Bank left its policy rate unchanged at 0 percent on 18 June 2026, and most forecasts assume it will stay at this level until the end of the year. For owners whose fixed-rate mortgage expires within the next one to three years, this is a comfortable – but by no means guaranteed – starting position. We explain why an early look at your renewal pays off, and for whom a forward mortgage may be worth considering.

Property, Tax

Selling at record prices: how the property gains tax works

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Property prices are at record levels: anyone selling a house or flat today that was bought ten or twenty years ago often realises a gain of several hundred thousand francs. But the tax authorities want their share of that gain too – via the property gains tax.
How high the tax turns out depends on factors that many sellers underestimate: from the holding period and the quality of the receipts collected to the question of whether a replacement property is being bought. Those who know these levers and plan the sale accordingly can often reduce the tax burden considerably – entirely legally.

Trust, VAT

Q2 VAT return: deadline end of August – how to avoid late-payment interest

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Right in the middle of the holiday season, an important deadline is approaching for many SMEs and self-employed professionals: the VAT return for the second quarter of 2026 must be filed with the Federal Tax Administration (FTA) and paid by the end of August. Miss the deadline and you pay late-payment interest – now 4.0 percent per year.
Summer is a classic stumbling block: the books sit untouched during company holidays, receipts are missing, and suddenly the end of August is uncomfortably close. We explain which deadlines now apply, what has changed with the late-payment interest rate, and how to get the return done without stress.

Tax

Switzerland’s lowest corporate taxes: Lucerne overtakes Zug – what this means for your company

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Central Switzerland has a new front-runner: in 2026, it is no longer Zug but Lucerne that has the lowest corporate taxes in Switzerland. With an effective profit tax rate of 11.66 percent, Lucerne narrowly displaces the long-standing leader – Zug follows immediately behind at 11.71 percent.
For companies in our region, this is doubly good news: two Central Swiss cantons now lead the national ranking. But what does that mean in concrete terms for your GmbH or AG? Is it worth relocating your registered office because of it? And what really matters when it comes to your tax burden? An overview.

Property

Half-year review 2026: home ownership +4.7 % – a good time for a valuation?

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The first half of 2026 is behind us – time to take stock of the Swiss property market. The figures speak clearly: according to the residential property price index of the Federal Statistical Office, prices for home ownership rose by 1.5 percent quarter on quarter in the first quarter of 2026, reaching 126.8 points; year on year, the increase is an impressive 4.7 percent. Single-family homes gained 4.6 percent, condominiums 4.8 percent. Anyone who owns a property has reason to be pleased – and should at the same time ask: what does this mean for my plans? Sell, hold, refinance? A sound answer begins with an up-to-date valuation.

Trust, VAT

VAT to rise to 8.5 % in 2028 – what SMEs should know now

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In its final vote on 19 June 2026, the Swiss parliament decided that the 13th AHV pension is to be financed in part through an increase in value added tax. Specifically, the standard rate would rise from 8.1 to 8.5 percent on 1 January 2028, and the special rate for accommodation services from 3.8 to 4.0 percent. The reduced rate for everyday goods – food, medicines and books, for example – would remain unchanged at 2.6 percent. The final say, however, rests with the electorate: the popular vote is expected to take place on 29 November 2026. For businesses in Switzerland, it is worth having the topic on the radar today – because a rate change affects far more than just the price tags.

Trust, Pension

AHV 2030 reform: early retirement gets more expensive – and the self-employed pay more

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No sooner is the financing of the 13th AHV pension settled than the next major pension reform is on its way: on 20 May 2026, the Federal Council opened the consultation on the ‘AHV 2030’ reform; it runs until 11 September 2026. The good news first: no increase in the reference retirement age is planned. Instead, the reform targets areas that many have less on their radar – and that directly affect the self-employed, SMEs and anyone dreaming of early retirement. We summarise the key points and show what you can already take away for your planning today.

Tax, Property

Home ownership taxation: What still applies until 2029 – and what to plan now

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On 28 September 2025, Swiss voters approved the abolition of the imputed rental value (Eigenmietwert) with 57.7% in favour. The Federal Council decided on 1 April 2026 that the reform will take effect on 1 January 2029. Until the end of 2028, the current tax rules remain fully in force – meaning: the imputed rental value must be declared as taxable income, and mortgage interest and maintenance costs may be deducted. This transitional period gives property owners an important planning horizon.

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