On November 17, 2025, the Federal Tax Administration (FTA) published the new tax folder "Compensation for the consequences of cold progression" valid for the 2025 tax period.
It replaces the previous tax folders on the cold progression of income and assets. On the one hand, the content provides a comprehensive overview of tariff levels, deductions and exemption limits for all direct taxes that are affected by the equalization of cold progression at federal and cantonal level. On the other hand, it presents the measures that are applied at federal and cantonal level to compensate for cold progression. The full legal provisions in each case are documented in the publication "Kantonsblätter".
The tax folder is available here.
