Switzerland Moves to Cut Tax Compliance Burden

The Swiss government is seeking feedback on tax simplifications that would let all companies opt for annual value‑added tax returns, relax withholding tax reporting, and ease taxation of restructuring‑related equity contributions.

The proposed measures, detailed in a public consultation launched Friday, are designed to ease administrative burdens on companies and strengthen Switzerland’s economic position.

All companies, regardless of their turnover, could opt to file VAT returns annually instead of on a quarterly basis, a change that could benefit around 25,000 businesses.

Group cash flow would improve as more intra‑group distributions—now generally limited to direct parent‑subsidiary relationships—could use a tax reporting ...