Müller Prime Immobilien Treuhand
A small but effective change: from tax year 2026, a flat-rate deduction of CHF 0.75 per kilometre may be claimed for commuting and professional travel by private vehicle – up from the previous CHF 0.70. Anyone who regularly commutes to work or covers professional distances should ensure this figure is correctly entered in their tax return.
The Swiss National Bank held its benchmark rate at zero percent on 18 June 2026. For homeowners and prospective buyers, this raises an urgent question: SARON mortgage or fixed-rate mortgage – which is the better choice right now? Both models have clear advantages and disadvantages in 2026 that need to be carefully weighed.
For Swiss GmbHs and joint-stock companies (AGs) with a financial year ending on 31 December: the ordinary general meeting (GM) must be held within six months of the end of the financial year — at the latest by 30 June. Missing this deadline risks not only company-law consequences, but also delays in tax filings and AHV settlements.
Working from home has become part of everyday life in Switzerland — but the tax treatment varies by canton and is frequently entered incorrectly in practice. Those who regularly work from home can deduct certain costs under specific conditions. The rules for employees and self-employed persons differ fundamentally.
Any employer or employee who uses a company vehicle for private purposes must declare this benefit correctly on the salary certificate. The rules are clear — but in practice they are frequently applied incorrectly or ignored entirely. Errors in the private-use declaration can be costly in a tax audit: for the employee as additional taxable income, and for the employer as a subsequent AHV contribution demand.
A milestone for Swiss tax administration: in 2026, all 26 cantons are offering fully digital tax return filing for the first time — no paper documents, no printing, no postage. Here is what this means in practice for private individuals, self-employed persons, and SMEs.
The mortgage reference interest rate remains at 1.25 percent, holding steady at its lowest ever level since September 2025. The Federal Office for Housing (FOH) confirmed the updated figures as of 2 July 2026. What does this mean in practice for tenants — and for landlords?
On 18 June 2026, the Swiss National Bank publishes its next monetary policy assessment. For anyone who owns, finances or wants to buy a property, this is an important date – because the policy rate indirectly shapes mortgage conditions. We explain what to expect and what matters for your financing.
Since 2026, smaller businesses may account for VAT just once a year instead of quarterly. This saves effort but needs to be planned carefully in terms of liquidity. We explain who benefits from the switch.
Anyone who once failed to pay the maximum amount into pillar 3a could never close that gap afterwards – until now. Since 2026 the rules have changed: a legal amendment allows retroactive buy-ins into the third pillar for the first time. We explain who benefits and what to watch out for.