From January 1, 2019, , the device-independent fee will be collected from households and undertakings. It replaces the device-dependent fee, which has been terminated at the end of 2018. In Switzerland, undertakings, which are subject to VAT (with registered office, domicile or permanent establishment in Switzerland) and have a global turnover of CHF 500,000 or

The statistical basis for direct federal tax which the Federal Tax Administration (AFC) can use is insufficient. Therefore, the estimate of the number of people affected by the so-called “marriage penalty” remains rough. This is what emerged from an external report commissioned by the Federal Department of Finance (FDF). At its meeting on 7 November