News for 2026
Every year brings new laws, new approaches and rules that must be observed. However, in the areas of taxes and social security, much remains the same:
|
Key figures and factors |
To date |
From 1.1.2026 |
|
Contributions for AHV/IV/EO Employees and Employers |
10.60% |
10.60% |
|
Contributions Non-working persons |
|
|
|
Annual allowance for AHV pensioners |
16’800 |
16’800 |
|
Maximum married couple's pension (per month); from 2026, a 13th payment for the first time |
3’780 |
3’780 |
|
Unemployment insurance, ALV deduction for employers and employees |
2.20% |
2.20% |
|
Maximum insured UVG salary per year |
148’200 |
148’200 |
|
2nd pillar: entry salary Occupational pension provision (2nd pillar) per year |
22’680 |
22’680 |
|
3rd pillar: maximum contributions per year |
|
|
|
Minimum interest rate for the credit balances of participants |
2024:1.50% |
Publication at the end of January |
|
Capitalization interest rate for the valuation of non-listed companies according to “Kreisschreiben 28” of the Swiss Federal Tax Conference |
2022: 8.50% |
Publication in the new year |
|
Private share of business vehicles as a percentage of acquisition costs |
0.90% |
0.90% |
|
Maximum mileage reimbursement for privately owned vehicles used for business purposes |
70 centimes |
75 centimes |
Two court rulings have resulted in provisions being assessed more strictly by tax authorities in two cases than before. On the one hand, until now, write-downs on securities classified as current assets were accepted by the tax authorities. From 2025 onwards, new write-downs will no longer be tolerated and must be reversed by 2027. Furthermore, securities in fixed assets can still be valued at acquisition cost. In most cantons, provisions for major renovations of real estate were tolerated up to 5% of book values, even if the maximum depreciation had been applied. This practice will no longer be continued by most cantons. Similarly, new provisions in 2025 will no longer be accepted, and existing provisions must be reversed by 2027. Only provisions for individually justified renovation projects will be tax-deductible.
As in all areas, there are constant changes in the field of taxes and social security that need to be considered. We are happy to support you in this and help you take the right precautions.
+41 41 226 30 51
