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The Swiss Parliament has adopted Tax Proposal 17; changes will take effect from 2020. However, a possible referendum could still stop the proposal.

The Swiss value-added tax law allows companies to calculate VAT based on agreed or actually received fees and to choose between actual taxation, balance rate taxation, or flat-rate taxation. Companies can settle the tax based on the invoice date or the date of payment receipt, which affects liquidity.

The motion for tax privileges for startups was adopted by the Council of States. The Federal Council now has two years to develop a solution.

Since 2015, a business manager or board member residing in Switzerland must represent a Swiss corporation or limited liability company. Findea AG provides the required local representation with their mandate.

Maintenance costs that preserve value for properties held as private assets are tax-deductible, while expenses that increase value are not. A federal court decision rejected deduction of martens grilles as costs, since they do not preserve value.

The Federal Court examined whether compensation for waiving the right of usufruct is taxable income or tax-exempt capital gain. The decision was in favor of tax-neutral asset restructuring, since the right of usufruct is inalienable.

Capital gains tax can be deferred if a new replacement property is acquired after the sale of the old one; without a new replacement property, it will be taxed later. The Federal Court decided that upon expiration of time, the profit belongs to the region of the new property, deadlines set by the SSK are not binding.

Professional expenses for commuting between home and workplace, such as bicycle and public transportation costs, are cumulatively tax deductible according to the Federal Court. The Federal Court thus strengthens the flexibility in the choice of transportation for commuters.

The inheritance tax depends on the canton of residence of the deceased; for real estate in other cantons, tax is levied through inter-cantonal tax assessment. The Federal Court confirmed that all heirs are liable for taxation regardless of the allocation of assets.