At its meeting on 7 December 2018, the Federal Council approved a prospective study on the impact of economic robotization on the tax system and on the financing of social security.
The report on the study concludes that the increasing digitisation of the economy is not currently having a negative impact on the employment situation and wages in Switzerland. This also limits the risk that tax revenues could collapse due to robotization.
The report is in compliance with postulate 17.3045 and discusses possible solutions: a robot tax, a broader basis for social security contributions and an increase in VAT contributions. The report recommends first increasing social security contributions through existing taxes before new taxes are levied.
The Communication and the report are available here