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What has changed, and what it means

Changes in law, rates and practice that affect our clients. No market commentary, no reprinted press releases.

  1. Pillar 3a: years without contributions can now be made up · 2026 tax return

    1. What changes

      A pillar 3a contribution that was not paid, or not in full, can now be made up through a buy-back, deductible from taxable income. The rule: buy-backs are possible within ten years, only for gaps arising since 1 January 2025, up to the small contribution amount for the year of the buy-back, i.e. CHF 7,258 in 2026. The first buy-backs, made in 2026 for the year 2025, are deductible for the first time in the 2026 tax return, filed in 2027.Source: art. 7a OPP 3 (BVV 3); FSIO; Geneva cantonal tax administration · checked on 12 October 2026

    2. Who is affected

      People who had income subject to AHV/AVS in Switzerland in the year to be made up, and who have such income in the year of the buy-back, with or without a 2nd pillar.

    3. What to do, and when

      First pay the full contribution for the year, then the buy-back, in the year in which you want to deduct it: in 2026 for the 2026 tax return. Your pension foundation sets its own payment deadline in December.

    Tax return

  2. The company transparency register comes into force · 1 October 2026

    1. What changes

      Companies no longer just keep an internal list of their beneficial owners: they identify them and report them to a federal register. The rule: from 25% of capital or votes: the shareholder notifies the company within one month; the company identifies the beneficial owner and reports to the federal transparency register within one month.Source: art. 4, 9, 10 and 13 LTPM (Transparency of Legal Entities Act) · checked on 27 September 2026

    2. Who is affected

      Sàrl, SA and other Swiss legal entities.

    3. What to do, and when

      A new company deals with it at formation. An existing company reports its beneficial owners within the transitional periods set by law.

    Changing the company

  3. Cross-border commuters working from home: the numerical threshold applies · 1 January 2026

    1. What changes

      Since 1 January 2026, amendment to the France–Switzerland tax treaty (in force 24 July 2025): up to 40% of annual working time from home, the salary remains taxable in Switzerland; above that, the remote-work share is taxable in France.Source: Amendment of 27 June 2023 to the France–Switzerland DTA; SIF; Geneva cantonal tax administration · checked on 27 September 2026

    2. Who is affected

      Cross-border commuters who live in France and work in Switzerland, and their employers.

    3. What to do, and when

      Track each commuter's remote working time, day by day, over the calendar year.

    Withholding tax in Switzerland

  4. Payroll: the ELM 4.0 standard is no longer accepted · 2026

    1. What changes

      Payroll data is sent to social insurance and tax authorities under a recent version of the Swissdec standard. Standard in force: ELM salary standard 5.0 or later, version 6.0 (edition of 6 March 2026) being the current certification basis.Source: swissdec, Swiss salary standard (ELM) · checked on 27 September 2026

    2. Who is affected

      Any employer that transmits payroll data electronically.

    3. What to do, and when

      Check that your payroll software supports a current version. If your payroll data is currently transmitted without errors, it does.

    Payroll