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Author name: Christian Müller

Fiduciary, 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.

Fiduciary, 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.

Fiduciary, Payroll administration

Private use of company vehicles: The 0.9% rule and what must appear on the salary certificate

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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.

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