As of January 1, 2025

As of January 1, 2025, several major reforms will come into effect in Switzerland, impacting various areas of law. Here is an overview of some of the changes.

Taxation and Finance

The customs duty exemption for imports is reduced from CHF 300 to CHF 150 per person per day. VAT undergoes changes, with exemptions for certain medical and cultural services. Mail-order sales platforms are now required to declare all goods sold in Switzerland.

Family Allowances and Social Insurance

Family allowances will see a significant increase. The child allowance rises from CHF 200 to CHF 215 per month, and the vocational training allowance increases from CHF 250 to CHF 268. Additionally, AHV/IV pensions will be adjusted by 2.9%, with the minimum pension rising to CHF 1260 and the maximum pension to CHF 2520. A reform of the AHV also adjusts the retirement age for women, which will gradually rise to 65 by 2028.

The maximum contribution amounts in the third pillar (private pension) will increase, allowing insured individuals to contribute more towards their private pension. Furthermore, a system for retroactive contributions of unused funds is now allowed, offering more flexibility to contributors.

Environment and Climate

Switzerland is strengthening its efforts to reach the goal of net-zero emissions by 2050. A new climate and environmental protection law focuses on reducing CO2 emissions in the building, industry, and energy sectors. Financial incentives will be introduced to support the energy transition, with a focus on renewable energy projects.

Procedural Law and Labor Law

Procedural fees are now halved to facilitate access to the courts, particularly in labor law cases where claims exceed CHF 30,000. Additionally, the revised Code of Civil Procedure extends the powers of the conciliation authority and clarifies that labor law procedures do not fall under the jurisdiction of commercial courts. An important new feature is the possibility for courts to hold remote hearings.