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The tax treatment of gratuitously or undervalued issued put options depends on whether they are associated with a capital reduction. If specific criteria are met, these transactions remain tax-neutral; otherwise, tax consequences may arise.

In the case of capital increases, the free or undervalued issuance of call options does not result in any tax consequences, provided certain conditions are met. Without a capital increase, the difference between the issuance and market price of the options is taxable.

Shareholder options that are provided free of charge or below market value have tax implications that depend on the legal nature and structure of the options. The recipient must pay tax on the monetary benefits arising from these perks.

The Federal Council launched a consultation on the implementation of the Global Forum recommendations to convert bearer shares into registered shares and introduce a sanction system. These measures enhance transparency and information exchange against tax evasion.

The State Secretariat for International Financial Matters has established a working group for Blockchain/ICO to evaluate the legal framework. The final report is scheduled for the end of 2018.

The authority to levy direct federal tax and value-added tax should be extended until 2035, key sources of the federal budget. Voting on the new financial order 2021 will take place on March 4, 2018.

Since January 1, 2018, profits of legal entities with non-profit purposes up to CHF 20,000 are exempt from federal direct taxes; cantonal taxes remain unaffected. A non-profit purpose includes activities such as political, religious, or artistic purposes, other non-commercial goals.

Employers are entitled to a claim for reimbursement if employees receive too much holiday pay or work for pay elsewhere during holidays. This reimbursement can be explicitly regulated in the employment contract or justified by accrued entitlements.

Employers must pay the full salary during vacations, whereby the "entire salary" includes various components. The calculation of vacation pay is based on the average income of the previous year and includes regular overtime and a pro-rated 13th month's salary.