Category: News from Berne

The Case: This concerns The Commentary: In this context, the Federal Tax Administration (FTA) provides guidance for large multinational enterprise groups in connection with two motions of identical wording. It clarifies that the administrative guidance, including the Grace Period Limitation, must be applied in accordance with current law until the…

The Case: In early March, US Trade Representative Jamieson Greer announced investigations under Section 301 of the US Trade Act of 1974. The Commentary: One probe focuses on “structural overcapacity” and whether certain practices harm US trade. It involves 15 countries, including China, India, Japan and the European Union. The…

The Case: Pressure is increasing in Parliament to reduce digital dependencies. The Commentary: The Council of States has approved the Motion Juillard and calls on the Federal Council to further advance Switzerland’s digital infrastructure, including cloud services and data exchange. Switzerland does not have to start from scratch as with…

The Case: The National Council has assigned the Federal Council to commission a study in order to examine whether the growing importance of artificial intelligence (AI) requires a fundamental reform of the Swiss tax system. The Commentary: The Economic Affairs and Taxation Committee (WAK-N) justified its motion by pointing out…

The Case: In 2025, the current account balance amounted to CHF 62 billion, representing a year-on-year decrease of CHF 15 billion. The Commentary: The decline was primarily driven by developments in trade in goods, particularly non-monetary gold trading. The rise in gold prices led to a significant increase in both…

The Case: Public finances (federal finances, cantonal finances, municipal finances as well as social security) are expected to weaken in 2026 and 2027. The Commentary: This deterioration is mainly driven by two factors: Firstly, the 13th AHV pension will be introduced without full funding in these two years. Secondly, unemployment…

The Case: The Swiss Education Report 2026 drawn up by the “Schweizerischen Koordinationsstelle für Bildungsforschung” (SKBF) provides a comprehensive overview of the Swiss education system across all levels. The Commentary: The Federal Constitution shows that the responsibility for education is shared between the Confederation and the cantons: Cantons oversee compulsory…

The Case: The Federal Council has adopted an updated Spatial Strategy. The Commentary: Switzerland will continue to require sufficient space to maintain a high quality of life and remain economically competitive. The Spatial Strategy for Switzerland outlines how the country’s development can be guided across the coming decades.

The Case: Switzerland is committed to strengthening the rules-based multilateral trading system. The Commentary: Switzerland, together with other partner countries of the “Future of Investment and Trade Partnership” (FITP), has reaffirmed its commitment to a rules-based multilateral trading system as well as to the effective reform of the World Trade…

The Case: Scout camp fees are tax-deductible as well as 3a capital withdrawals: Parliament does not wish to raise taxes The Commentary: Scout Camp Fees Are Now Tax-Deductible: In a landmark ruling 9C_156/2025 of 29 January 2026, the Federal Supreme Court confirmed that parents can deduct expenses for scout camps…

The Case: The Federal Department of Economic Affairs, Education and Research (EAER) has amended Annexes 12, 13 and 14 of the Ordinance on Measures against the Islamic Republic of Iran. In addition to this, the list of goods in Annex 3 has been expanded. The changes enter into force on…

The Case: The Federal Council is debating new taxes because parliament keeps resisting spending cuts. The Commentary: The proposed VAT increases that should help finance AHV and military expenses could raise about CHF 5 bn annually but have been faced with both political and public opposition. Alternatives like a wealth…