Q2 VAT return: deadline end of August – how to avoid late-payment interest

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.

VAT to rise to 8.5 % in 2028 – what SMEs should know now

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.

AHV 2030 reform: early retirement gets more expensive – and the self-employed pay more

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.

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.

Annual accounts and general meeting: What GmbH and AG owners must complete by end of June

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.

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

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.

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.

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