As of January 1, 2022 the flat-rate private-use portion will be increased from 0.8% to 0.9% per month. By contrast with current practice, the 10.8% private-use portion includes free commuting costs.

Among the main objectives of the revision to stock corporation law are improved corporate governance, including strengthening shareholder rights, more flexible rules on capital and modernizing annual general meetings. We list nine selected practical changes for SMEs that will likely come into effect as of January 1, 2023. 

As part of the Tax Reform and AHV Financing (TRAF) implemented as of January 1, 2020 in the Federal Act on the Harmonization of Direct Taxation at Cantonal and Communal Levels (DTHA) the federal government gave the cantons the ability to use several measures to lower the tax burden so as to at least partially soften the increased taxation on former status companies.

We will still be dealing with the economic consequences of the pandemic for a long time to come, and both entrepreneurs and auditors may in some circumstances have to keep an eye on the relevant provisions for a long while yet.