On January 29, 2025, the Federal Council adopted the consultation draft for the 27th package of tax relief measures (EP27). The consultation will last until May 5, 2025.
More than half of the 59 proposed measures require a change in the law.
The planned higher taxation of 2nd and 3rd pillar capital withdrawals is relevant from a tax perspective.
The Federal Council has adjusted the model compared to the expert group's proposal. Accordingly, capital withdrawals are to continue to be taxed separately from other income, with a new progressive special rate replacing the previous rates. The preferential tax treatment of lump-sum withdrawals compared to pension withdrawals will thus be reduced, but low withdrawals will continue to be taxed at very moderate rates.
The table with the overview of the measures can be accessed here , the overview of the affected areas of responsibility here and the consultation draft here.
