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Starting 1 January 2025, an important change will take effect that may interest many taxpayers: Individuals who, in certain years, made no or only partial contributions to their pension scheme (Pillar 3a) will be able to make up such existing gaps retrospectively in the form of tax-deductible contributions.
At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations. This is intended to create the legal basis for taxing cross-border commuters even if they telework abroad. There are already two specific use cases in France and Italy.
Over 294,000 taxpayers in the Canton of Berne are currently receiving provisional invoices for direct federal tax. This is because they are expected to pay at least CHF 300 for the 2023 tax year. A total of around CHF 775 million will be invoiced. Of the revenue, 19.6 percent remains in the canton's coffers, while …
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