The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.
The following laws or regulations are expected to come into force:
- Federal Act on Combating Abusive Bankruptcy (amendment to the Federal Act on Debt Enforcement and Bankruptcy, the Code of Obligations, the Criminal Code, the Military Criminal Code and the Criminal Records Act) (expected 01.01.2025)
- Federal law on the taxation of life annuities and similar forms of pension provision (01.01.2025 at the earliest)
- Partial revision of the Value Added Tax Act and the Value Added Tax Ordinance (01.01.2025)
- Federal Statistics Ordinance (expected 01.07.2025)
- Amendment to the Ordinance on the Deductibility of Contributions to Recognized Pension Plans (BVV 3) (01.01.2025 at the earliest)
- Federal Act on the Taxation of Teleworking in International Relations (expected 01.01.2025)
- Federal decree on cantonal property taxes on secondary properties (01.01.2026 at the earliest)
- Federal Act on the System Change in Home Ownership Taxation (01.01.2026 at the earliest)
- Federal Act on the Tax Deduction of Professional Expenses of Employed Persons (01.01.2026 at the earliest)
- Federal Act on the Extension of Loss Offsetting (01.01.2026 at the earliest)
- Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (01.01.2026 at the earliest)
- Federal law on individual taxation (01.01.2026 at the earliest)
- Approval of the addendum to the AEOI agreement on financial accounts and the AEOI agreement on crypto assets as well as amendments to the Federal Act and Ordinance on the International AEOI in Tax Matters (AEOI Act and AEOI Ordinance) (expected 01.01.2026)
- Federal Act on the International Automatic Exchange of Information on Salary Data (AIALG) (expected 01.01.2026)
- Amendment of the Value Added Tax Act and amendment of the Ordinance on the Business Identification Number (01.01.2027 at the earliest)
The overview can be found here.
