Update 2021
Every new year is accompanied by new legislation and regulations. Some of them apply more or less directly to the business world and require immediate adaptation. After consulting the specialised literature, here is a small selection of the main changes affecting SMEs/VSEs.
The year 2021 will bring its share of changes, of which here is a small selection. The first major revision of the withholding tax since 1995 eliminates the unequal treatment of taxpayers subject to withholding tax and those subject to ordinary taxation. The reform also standardizes the method of taxation at source throughout Switzerland. The applicable scales are published by the cantonal administrations.
From 20 March to 31 December 2020, no interest on arrears was due on amounts owed to the FTA with respect to VAT. This measure was applicable to all balances that remained open during this period. As from 1 January 2021, the interest on arrears will be reduced to 4% per year.
The two-week paternity leave, paid by the income compensation allowance in the event of service or maternity (EO / MSE), comes into force. To finance it, the EO/MSE contribution rate has been raised from 0.45% to 0.5%. A short-term paid leave for caregivers has also been introduced.
Company law now includes provisions for gender equality in corporations. In large listed companies, women must constitute at least 30% of the board of directors and at least 20% of the management. There will be no sanctions, however, but only a duty to report in the annual report. A long transition period is planned.
Swiss companies involved in the extraction of raw materials must now disclose payments of CHF 100,000 or more to foreign governments, in order to increase transparency and social responsibility of such companies.
The fee schedule for radio and television broadcasting has been changed, dividing companies into 18 turnover bands instead of the previous 6. Overall, the fee is reduced for companies with a turnover of less than CHF 10 million and increased for companies with a turnover of more than CHF 180 million.
The revised agreement on government procurement, together with the corresponding federal law and ordinances, has been in force since 1 January. This agreement provides a modernized legal framework at the international level and improves the conditions of access to public markets abroad for Swiss bidders. This change also allows a certain harmonisation of procedures at national level.
Changes to tax at source:
Circular 45 of June 12, 2019 on the taxation at source of income from gainful activity of workers
Vaud Cantonal Tax Administration's November 30, 2020 web conference on the January 1, 2021 revision of the withholding tax
https://www.expertsuisse.ch/fr-ch/vd-informations?c=Webinaire_fiscal_avec_lACI_Impot_a_la_source
Tax at source scales for the year 2021, FTA website
Remunerative and moratory interest for VAT:
Introduction of paid leave for caregivers:
Federal Act on Improving the Reconciliation of Work and Caregiving of 20 December 2019
https://www.admin.ch/opc/fr/official-compilation/2020/4525.pdf
Adjustment of the radio and television licence fee:
Ordinance on Radio and Television as of 1 January 2021
https://www.admin.ch/opc/fr/classified-compilation/20063007/index.html#a67b
Revised WTO Agreement on Government Procurement:
https://www.seco.admin.ch/seco/fr/home/seco/nsb-news.msg-id-81430.html
New salary certificate:
List of other changes:
Federal Acts coming into force on January 1, 2021