News
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...
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...
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...
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...
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...
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...
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...
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...
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 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...
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...
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'...
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...
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....
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...
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...
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...
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...
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...
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...
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...
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...
Whether you want to buy or sell, the question is the same: where are prices heading? In 2026 too, the Swiss market is pointing upwards...