CBAM 2026: Which Swiss companies need to act now As of 1 January 2026, the European Union’s Carbon Border Adjustment Mechanism (CBAM) is fully in [...]
The deadline for filing the first GloBE Information Return (GIR) for the 2024 fiscal year of June 30, 2026, is approaching. Affected multinational groups should [...]
Passar 2.0: Your checklist for digitalising customs clearance
The Federal Office for Customs and Border Security (FOCBS) is switching off e-dec Import. With the new Passar 2.0 platform and the Business Partner ID [...]
U.S. tariffs: Recent developments in refunds; Section 232 measures on metal and pharmaceuticals
U.S. trade policy is currently evolving rapidly, with significant implications for internationally active companies. New tariffs are being introduced, existing measures are being tightened, and [...]
Extension of the loss carry-forward period from seven to ten years
The period for carrying forward losses will be extended from seven to ten years. In December 2025, Parliament passed the Federal Act on the Extension [...]
Taxation of imputed rental value will be abolished starting with the 2029 tax year
At its meeting on April 1, 2026, the Federal Council decided to implement the reform of home ownership taxation effective January 1, 2029. From that [...]
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