zsis) - Center for Swiss and International Tax Law

Individual taxation/couple and family taxation

The marriage penalty affects considerably more two-earner couples than the Federal Tax Administration has so far quantified. So far, two-earner couples with children have not been taken into account.

Taxation of residential property - WAK-S continues consulting

The Commission for Economic Affairs and Taxes of the Council of States (WAK-S) has continued its deliberations on the change of system for the taxation of residential property.

Deduction for childcare costs

Tax deductions for external childcare are to be increased. This was decided by the Federal Council at its meeting on 9 May 2018. The message now goes to Parliament.

Taxation of employee shareholdings, in particular employee options

On May 4, 2018, the Swiss Federal Tax Administration (FTA) published Circular Letter No. 37A (KS 37A) concerning the tax treatment of employee stock option plans at the employer.