On November 30, 2025, the Swiss population voted on the so-called Inheritance Tax Initiative (Initiative for a Future) proposed by the Young Socialists (JUSO). The initiative aimed to introduce a national inheritance and gift tax, applicable above a tax-free allowance of 50 million Swiss francs. A tax rate of 50 percent would have been applied...
The Future Initiative calls for an inheritance tax with a tax rate of 50% from a tax-free amount of 50 million on estates and gifts as well as the use of tax revenue for climate protection measures. The Young Socialist Party (JUSO) submitted the initiative in February 2024, which is partially supported by the Social...
The Federal Supreme Court confirms the practice of the Solothurn tax authorities on the offsetting of hidden profit distributions at the company, also for the sole shareholder (BGE 9C_662/2023 29.04.2024). The offsetting of a hidden profit distribution at company level does not prejudice the tax assessment at shareholder level. However, in the case of one-man...
The new company law has been in force since January 1, 2023. Companies have until January 1, 2025 to adapt their articles of association to the new law. In particular, they must make these changes in order to benefit from the new capital band. The revision of the company law, which includes an amendment to...
From January 1, 2025, all persons subject to VAT must file their VAT returns online. It will no longer be possible to submit physical VAT return forms by post from January 1, 2025. However, attachments to the VAT return, such as form 764 for the application of the notification procedure or the list of input...
The Future Initiative calls for an inheritance tax with a tax rate of 50% from a tax-free amount of 50 million on estates and gifts as well as the use of tax revenue for climate protection measures. The Young Socialist Party (JUSO) submitted the initiative in February 2024, which is partially supported by the Social...
Rüfenacht Heer Partner AG
P.O. Box
Hauptbahnhofstrasse 2
4500 Solothurn
P +41 32 613 20 30
M solothurn@rh-partner.ch
Rüfenacht Heer Partner AG
P.O. Box
Centralstrasse 8
2540 Grenchen
P +41 32 613 20 30
M grenchen@rh-partner.ch