VAT settlements and various applications in connection with the settlement obligation can now only be submitted electronically. Furthermore, smaller companies with a turnover of less than CHF 5 million now have the option of filing only once a year. There are numerous changes for online mail order platforms and travel agencies, but these are limited to these sectors. The adjustments to the place definitions and exemptions under Art. 21 para. 2 VAT simplify special cases in certain sectors and activities such as education, culture and healthcare.

The Federal Council is implementing motion 19.3702 ‘Enabling purchases into pillar 3a’ by Councillor of States Erich Ettlin. The aim of the motion was to create the opportunity to make up for missed payments and thus strengthen private pension provision.

The digital world harbours risks, particularly in the form of fraud attempts, which are becoming increasingly sophisticated and frequent. Fraudsters exploit the anonymity and vastness of the internet to deceive unsuspecting victims and steal financial or personal data.