The Case: Several thousand companies already benefit from settling their VAT only once a year instead of on a quarterly basis. The Commentary: This option is available to companies with an annual turnover of up to CHF 5,005,000 that have submitted and paid their VAT returns on time for the…
The richest people are a major nuisance. That is the view of the Young Socialists, who are behind the initiative for a 50 per cent estate and gift tax on net wealth exceeding CHF 50 million.
The Case: Switzerland has postponed the start of automatic exchange of crypto-asset tax information under the OECD framework, whose introduction was originally planned for 2026. The Commentary: The delay follows announcements by key partner countries that they would implement the reporting later than expected because of ongoing international discussions on…
The Case: Several thousand companies already benefit from settling their VAT only once a year instead of on a quarterly basis. The Commentary: This option is available to companies with an annual turnover of up to CHF 5,005,000 that have submitted and paid their VAT returns on time for the…
Read MoreThe Case: Labour taxes were the main driver behind the rise in tax revenues across OECD countries, pushing them to a record high in 2024, according to a new OECD report. The Commentary: Revenue Statistics 2025 shows that the average tax-to-GDP ratio among OECD countries reached 34.1% in 2024, marking…
Read MoreThe Case: The Swiss Armed Forces are introducing a new training pathway for prospective professional officers. The Commentary: In the future, candidates will first complete a technical bachelor’s degree at the University of Applied Sciences and Arts Northwestern Switzerland (FHNW) before acquiring their basic military training through a Diploma of…
Read MoreThe Case: Volume 2025 Issue 2 – Resilient growth but with increasing fragilities. The Commentary: The global economy has been more resilient than expected, supported by easing financial conditions, rising AI-related investment and accommodative policies. However, vulnerabilities are growing. Labour markets are beginning to soften despite steady 4.9% OECD unemployment,…
Read MoreThe Case: Ibrahim Mahama is the first African artist to top ArtReview’s Power 100 list. The Commentary: The magazine published its annual ranking yesterday, spotlighting the most influential figures shaping the global art world. Compiled by a panel of anonymous experts, the closely watched list highlights individuals whose work has…
Read MoreThe Case: An expert has criticised the ruling of the Federal Administrative Court (A-6444/2020 of 19 November 2025), which may still be appealed before the Federal Supreme Court. The Commentary: In its decision, the court concluded that the radio and cable surveillance conducted by the Federal Intelligence Service (FIS) violates…
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