The Documentation and Tax Information team, in collaboration with the Tax Policy Department, has prepared an article entitled "Federal Act on Tax Reform and AHV Financing" (STAF) for the Tax Information dossier.
The tax reform was accepted by the people and the cantons with around 66% (cf. our contribution of 19 May 2019). The main part of the documentation gives a brief overview of the measures of the STAF
The tax reform will come into force on 1 January 2020. If a canton fails to implement the mandatory provisions of the STAF by 1 January 2020, federal law will apply directly.
The documentation is available here.
