zsis) - Center for Swiss and International Tax Law

Maximum pillar 3a deductions in tax year 2025

The tax deduction for tied pension provision (pillar 3a) has been adjusted for the 2025 tax year.

Federal Council rejects popular initiative "Yes to fair federal taxes for married couples too"

At its meeting on June 26, 2024, the Federal Council defined its position on the Centre Party's popular initiative "Yes to fair federal taxes for married couples too - finally abolish discrimination against marriage!" and recommends that Parliament reject the initiative without a direct or indirect counter-proposal.

Federal Council rejects popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)"

On May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)".

Federal Council creates national basis for the taxation of teleworking by cross-border commuters

At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations.

Parliament wants more powers for family foundations

On February 27, 2024, the National Council also approved a motion by Aargau FDP Council of States member Thierry Burkart, after the Council of States had already done so. It goes to the Federal Council for implementation.

Federal Council adopts dispatch on individual taxation

At its meeting on February 21, 2024, the Federal Council adopted the dispatch on the popular initiative "For individual taxation regardless of marital status" (tax justice initiative) and the indirect counter-proposal (Federal Act on Individual Taxation).

FTA publishes circular no. 50a: Inadmissibility of the tax deduction of bribes

The Federal Tax Administration published the circular "Inadmissibility of the tax deduction of bribes" on December 5, 2023.

Report on Capital and Wealth Tax Reform Options

On 22 November 2023, the Federal Council adopted a report concluding that a shift in tax revenue from wealth and capital tax to income-based taxes could mitigate the disadvantages of a capital and wealth tax.