Fidav blog
Updates and insights for businesses and professionals.
Updates and insights on Swiss taxation, pensions, corporate law, the regulatory landscape and strategic matters for businesses and professionals. Content by the Fidav team for entrepreneurs, professionals and companies in Ticino and Switzerland.
Featured · Tax Pillar 3a: Maximum Tax-Deductible Contributions to Increase in 2027 From 1 January 2027, the maximum tax-deductible contributions to Switzerland’s tied individual pension provision will increase. Here are the new limits, who is affected and what to consider when planning your pension provision and taxes
From 1 January 2027, the maximum tax-deductible pillar 3a contributions will increase to CHF 7,373 for people affiliated with the second pillar and CHF 36,864 for those who are not, subject to the applicable conditions. Planning contributions helps supplement pension provision and assess the potential tax benefit.
-
Tax 19 October 2026 6 minItaly–Switzerland cross-border workers: healthcare contribution and Omnibus Decree — what you need to know in 2026 The so-called healthcare contribution and the changes to the taxation of certain cross-border workers who opt for the Omnibus Decree regime are two separate issues. Here is the situation as of October 2026 and the points to check to avoid making decisions based on incomplete information.
The healthcare tax and the Omnibus Decree raise separate issues for cross-border workers between Italy and Switzerland. The situation continues to evolve, so it is important to check regulatory updates, individual eligibility requirements and tax consequences before making decisions.
by Team Fidav Read -
Tax 12 October 2026 7 minCorporate restructuring: What could change regarding Swiss issuance stamp duty? The Swiss Confederation is proposing to simplify the exemption from issuance stamp duty in the event of corporate restructuring by removing the current CHF 10 million limit. This is a legislative proposal and must not be regarded as a measure already in force.
The Federal Council’s proposal aims to simplify the exemption from issuance stamp duty in the event of corporate restructuring by removing the CHF 10 million limit and reducing the related administrative requirements. However, the amendment must not be regarded as already in force: its final content and effects will depend on the outcome of the legislative process. Companies considering restructuring should therefore verify the applicable rules and carefully assess the tax implications before proceeding.
by Team Fidav Read -
Tax 21 September 2026 8 minTax Losses: More Time to Carry Them Forward from 2028 The carry-forward period will increase from 7 to 10 years. What changes for Swiss companies and why it is useful to review any tax losses still available today.
From 1 January 2028, the tax loss carry-forward period will increase from seven to ten years. The new rules will apply to loss carry-forwards from the 2020 tax period onwards. For affected companies, it is therefore useful to review already today which tax losses are still available, which have already been offset and how they may be used in the coming financial years.
by Team Fidav Read -
Sectors 31 August 2026 7 minSwitzerland–China: Lower Tariffs, New Opportunities for Swiss Companies The new free trade agreement could strengthen Swiss exports to China
Switzerland and China have concluded negotiations to update their free trade agreement. 99.8% of Swiss exports could benefit from duty-free access. For companies, preparing in advance means turning new trade opportunities into a tangible competitive advantage.
by Team Fidav Read -
Sectors 17 August 2026 15 minGUIDE FOR CROSS-BORDER WORKERS IN TICINO Working in Switzerland, living in Italy. How to manage taxation, social security and your assets with confidence and awareness.
Do you work in Switzerland and live in Italy? There are many opportunities, but they require informed decisions. A practical guide to help you navigate taxation, social security, healthcare and the main administrative requirements.
by Team Fidav Read -
Corporate 10 August 2026 10 minTLEA and the Transparency Register: What Will Change for Swiss Companies from 1 October 2026
The TLEA and the revised AMLA will enter into force on 1 October 2026. Companies subject to the new rules will be required to identify, verify and report their beneficial owners. Preparing in advance means being ready when the new obligations become applicable.
by Team Fidav Read -
Strategy 27 July 2026 5 minNew US tariffs: what are the implications for Swiss companies? The recent tariff measures introduced by the United States have brought international trade back into the spotlight. However, beyond tariffs themselves, it is above all economic uncertainty that is currently influencing business decisions. Understanding the broader context allows companies to plan more effectively, reduce risks and strengthen their competitiveness.
New US tariffs are increasing uncertainty for Swiss SMEs. Beyond costs, effective planning, scenario analysis and flexible strategies are key to remaining competitive.
by Team Fidav Read -
Strategy 13 July 2026 9 minBeyond the balance sheet: the figures that drive business growth. From accounting to management control: why regularly reviewing figures enables SMEs to seize opportunities, prevent challenges and build more solid growth.
Profitability, liquidity, cash flow and regular performance indicators help entrepreneurs assess scenarios, plan investments and make more effective decisions throughout the year.
by Team Fidav Read -
Strategy 18 May 2026 5 minThe real competitive advantage of Swiss SMEs? Having the right fiduciary partner. Why today the companies that grow best are not those that work more, but those that decide better.
The fiduciary is no longer just bookkeeping and compliance: it becomes a strategic partner that turns numbers into decisions. For SMEs, the real competitive advantage is the quality of their choices.
by Team Fidav Read -
Tax 11 May 2026 5 minTax zen: the method that turns taxes from a problem into a strategic lever. The concrete approach to bring order, vision and control to the tax management of Swiss SMEs
How to turn tax management from a reactive burden into a strategic lever: the ‘zen’ method brings clarity, predictability and planning, for better decisions with a fiduciary partner.
by Team Fidav Read -
Corporate 4 May 2026 6 minSwiss holding company: when does it really make sense?
A Swiss holding is no automatic advantage: it pays off only with several operating companies or specific planning needs. Real benefits, common myths and the strategy that makes it work.
by Team Fidav Read -
Corporate 13 April 2026 5 minRestructuring before the crisis: warning signs you must not ignore. Financial indicators, prevention and evolved SME management.
Business crises build up gradually: falling liquidity, shrinking margins and slow payments are early signs. Reorganising in time, with data and a fiduciary, means more options and control.
by Team Fidav Read -
Corporate 30 March 2026 5 minTicino or Zug: where does it really make sense to structure your company?
Setting up a company in Switzerland: Ticino or the Canton of Zug? A practical comparison of tax burden, costs, operational advantages and typical profiles. A Fidav SA guide.
by Team Fidav Read -
Tax 18 March 2026 5 minIndividual taxation in Switzerland: what changes for taxpayers and families
Individual taxation in Switzerland: the reform approved on 8 March 2026 changes how spouses and families are taxed. What it means, who wins and who loses.
by Team Fidav Read -
Corporate 3 March 2026 5 minSwiss COVID-19 loans: rates, repayments and what to do in 2026
Swiss COVID-19 loans in 2026: rate fell to 0% from April, CHF 1.7 billion still outstanding, deadline 2028. A practical guide for SMEs with loans still active.
by Team Fidav Read -
Pensions 14 November 2025 5 minThirteenth AVS pension from 2026: how it works, who receives it, how it is financed
Thirteenth AVS pension from 2026 in Switzerland: what changes for pensioners, workers and SMEs. Amounts, beneficiaries, financing and practical impact on the payslip.
by Team Fidav Read -
Corporate 28 October 2025 5 minSwiss economy 2025: rising bankruptcies and a record of new businesses
In 2025 corporate bankruptcies in Switzerland rose by 18-36%, but new businesses reached a record. Causes, sectors, Ticino and what to do to protect yourself.
by Team Fidav Read -
Digitale & AI 8 October 2025 5 minArtificial intelligence in Swiss SMEs: adoption, opportunities and what to do in 2026
In 2025, 34% of Swiss SMEs consciously use AI. Figures, benefits, Swiss regulation (nFADP) and a practical action plan to adopt it usefully and compliantly.
by Team Fidav Read -
Pensions 11 September 2025 5 minSwiss pension funds (LPP/BVG / 2nd pillar): performance, solidity and what businesses and workers need to know in 2026
Swiss pension funds and LPP/BVG in 2026: thresholds, minimum rate, conversion rate, returns, LPP 21 reform and employer obligations. A Fidav guide.
by Team Fidav Read -
Corporate 24 July 2025 5 minCopper at highs and raw materials: what changes for Swiss companies in 2025-2026
Copper surpassed +35% year on year in May 2026. Impact on Swiss construction, machinery and industry, strategies for SMEs and outlook 2026.
by Team Fidav Read -
HR 24 July 2025 5 minLabour shortage in Swiss SMEs: the recruitment challenge in 2026
The shortage of qualified personnel in Swiss SMEs in 2026: SECO data, sectors affected, the role of cross-border workers in Ticino and practical recruitment strategies.
by Team Fidav Read -
Strategy 16 July 2025 5 minStrong Swiss franc: impact on businesses and strategies in 2025-2026
Is the Swiss franc still strong in 2025-2026? Updated EUR/CHF data, impact on exporters and Ticino businesses with Italian clients, SNB policy and practical strategies.
by Team Fidav Read -
Corporate 11 June 2025 5 minOptimal board structure in Swiss SMEs
How to structure the board of a Swiss SME: legal requirements (CO), roles, directors' liabilities and governance best practices. A practical Fidav guide.
by Team Fidav Read -
Tax 27 May 2025 5 minSwiss VAT: the 2025-2026 changes SMEs need to know
Swiss VAT rates 2026, annual return for SMEs, digital platforms and the 2025 LIVA revision. A practical Fidav guide for businesses in Ticino and Switzerland.
by Team Fidav Read