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

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.

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

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.

Selling at record prices: how the property gains tax works

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.

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

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.

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

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.

Mileage deduction 2026: CHF 0.75 per km – check your tax return

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.

Home office deduction 2026: What employees and self-employed can claim in their tax return

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.

Tax return 2026: All 26 cantons fully digital for the first time

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.

Annual VAT accounting from 2026 – real relief for SMEs?

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.

Pillar 3a: catching up on missed contributions – new from 2026

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.

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