The group of experts on Switzerland as a tax location, which is made up of various representatives of the Confederation, the cantons and the business community, has formulated 16 fields of action in which it sees potential for tax improvements in Switzerland.
These include further support for research and the extension of loss offsetting.
Based on the recommendations of the group of experts, the FDF will submit specific measures to the Federal Council for a decision by the end of June 2021.
The publication is available here.