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Tax Proposal 17 introduces new measures, such as the optional relief on equity for capital tax and special provisions for the disclosure of hidden reserves. Moreover, adjustments to the transposition and extensions of the lump-sum tax credit are made.

The planned increase in family allowances and adjustments in the financial compensation of Tax Proposal 17 aim to create social balance and maintain stability in the financial system. The municipalities must be considered in the increase of the cantonal share of the direct federal tax, but without legal obligation.

SV17 introduces a mandatory increase in dividend taxation to at least 70% and an increase in the cantonal share of the direct federal tax to 20.5%.

The SV17 introduces optional R&D deductions but limits the total relief from these and other measures to 70% of the taxable profits. New rules aim to strengthen competitiveness in the research sector, with cantons able to set certain minimum taxations.

Switzerland is reforming its corporate taxes, including the abolition of cantonal status companies and the introduction of a patent box that promotes research and development. With Tax Proposal 17, taxation increases for many companies, while the cantons are lowering their tax rates.

The Swiss Federal Council is responding to international trends with Tax Proposal 17 and aims to improve competitiveness. Following the rejection of Corporate Tax Reform III and increasing international pressure, there is an urgent need for action.

AXA Switzerland is replacing full insurance with partially autonomous insurance solutions, which are more attractive due to better return opportunities and more favorable premiums. The new solutions offer fewer guarantees, but higher returns and more flexible investment strategies.

The Federal Council plans to refund the withholding tax even in cases of negligent non-declaration of income, in response to critical Federal Court rulings. This new regulation is intended to avoid double taxation, which until now was only provided for in cases of suspected tax evasion.

Married couples are often at a disadvantage with federal tax, which the Federal Court considers unconstitutional. The Federal Council proposes a "multiple-rate with alternative calculation" to remedy this.