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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.

Capital gain from private assets is tax-free in Switzerland if it arises from normal asset management; however, if it is considered an independent professional activity, the gain is taxable. The criteria for an independent professional activity include, among others, personal risk, systematic approach, and the intention to generate profit.

Professional training and continuing education costs can be deducted for tax purposes by employees, employers, and self-employed individuals alike. Switzerland actively supports this through relevant legal provisions in the DBG.

Digitalization requires authentic documents, where digital signatures are not mandatory but ideal. Business documents must be archived clearly and verifiably according to proper accounting.