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Author name: Christian Müller

Property

What your flat is allowed to yield: the federal government redefines permissible returns

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Anyone who lets a flat sooner or later asks the same question: how much may the rent actually yield before it counts as abusive? For decades, the law has only partly answered it. Article 269 of the Code of Obligations speaks of an excessive return but leaves the definition largely to the Federal Supreme Court. The result is a body of practice that has grown case by case and is barely comprehensible to non-lawyers. The Federal Council wants to change that. On 25 February 2026 it opened a consultation on an amendment to the Ordinance on the Renting and Leasing of Residential and Commercial Premises, which ran until 5 June 2026. For owners of investment properties this is not a legal footnote but a proposal that feeds directly into their own calculations.

Property, Mortgages

A mortgage at 1.4 per cent – calculated at 5: why affordability decides your purchase

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At first glance the situation for buyers looks comfortable: the National Bank has kept its policy rate at zero per cent for some time, and in early August 2026 ten-year fixed-rate mortgages were available at around 1.6 per cent and five-year ones at around 1.4 per cent. Nevertheless, many prospective buyers are turned down by the bank – not because they could not afford the interest, but because the bank calculates with entirely different figures from the market. Anyone who understands this mechanism enters a financing discussion far more calmly and knows in advance which property is realistically within reach.

Property

Lex Koller to be tightened: what owners, buyers and investors should know now

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The consultation on the revision of the Lex Koller closed in mid-July. That marks the start of the evaluation phase for the federal government – and, for anyone planning to buy or sell a property in the coming years, a period in which forward planning pays off. The direction of travel is clear: the acquisition of residential property by persons abroad is to be defined far more narrowly than it is today. If you own a property, are thinking of selling, or are invested in real estate funds, it is worth knowing what is on the table, even though nothing has yet entered into force.
Below we set out what the proposal covers, who it affects and which considerations already make sense today.

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.

Fiduciary, 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.

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