The year 2025 will be characterized by significant legislative changes. In particular, a strong emphasis will be placed on updates regarding value added tax (VAT), on the prevention of fraudulent failures and on social insurance policies. In this article you will explore what are the significant news for your small and medium enterprise (SMEs) and how you can improve your preparations.

Reform of VAT legislation: greater simplicity, advanced digitization and increased flexibility.

Annual billing

• Starting from 1 January 2025, you can request the annual VAT settlement if your annual turnover does not exceed 5,005,000 francs.
• The application must be submitted to the electronic portal of the FC no later than February 2025. You will also receive feedback directly via the portal.
• The annual declaration must be submitted and paid by the end of February of the following year.
• Note: early payments remain in force and must be made quarterly or semented on the basis of the tax request for the previous year.

Tip: Annual billing can be advantageous for companies with stable liquidity. Check if the change is convenient for you and clarify the details with your trustee in time.

Net rates method

• It is now allowed to use more than two net rates, provided that the activities correspond to at least 10% of the overall taxable force.
• The provisions relating to the mixed sectors and the 50% rule are no longer in force.
• It is fundamental: if you are carrying out the transition from the effective to that of the net rates, it will be necessary to make corrections to the upstream tax.

Digital presentation obligation

• Starting from 1 January 2025, all VAT companies will have to present VAT declarations in electronic format through the AFC portal. This legislation applies to all companies, without distinction of size or sector of activity.
• The presentation of the declarations in paper format will be completely abolished. Companies are required to guarantee that they have the technical infrastructure necessary to fulfill these requirements.
• There are no transition periods. If in the past the accounting was managed manually or was not digitized, it is advisable to carry out the transition to adequate software in time.

It is recommended to immediately check whether the accounting software currently in use is compatible with Eportal. Sportal test options can be used to anticipate the conversion of the processes to digital accounting. More information and instructions are available directly at the AFC .

Fraudulent bankruptcy: more rigorous regulations for greater clarity

• The offices of the business register have the right to request the renewal of the renunciation by the auditors in the presence of suspicions.
• News: public credits, such as tax or social security taxes, are constantly applied in case of insolvency.

Recommendation: protect your accounting and documentation to promptly identify any problems and prepare to respond to requests for information.

Social insurance: higher performance, adjustment of the thresholds

New amounts since 2025

• The marginal income limit will rise to 2,500 francs.
• The checks for children will increase at 215 francs and school allowances at 268 francs. Employers must implement these changes automatically.
• The LPP coordination deduction will be brought to 26,460 francs and the maximum limit of the annual wage at 90,720 francs.
• News: the minimum contribution AVS/AI/IPG rises to 530 francs.
  AVS/AI income will be increased by 2.9%.

Tax deductions and backward payments

• The maximum tax deduction for pension regimes is 7,258 francs. In the absence of affiliation, the amount amounts to 36,288 francs.
• Starting from 2025, it will be possible to make recovery payments in the 3A pillar with retroactive effect for a maximum period of 10 years.

It is recommended to carefully plan the recovery payments in the 3A pillar to make the most of the tax advantages. It is advisable to consult your trustee to define the most appropriate strategy for your company.

Further changes and digitization

• The minimum interest rate for professional pensions will remain set at 1.25% in 2025.
• New provisions on subsidies: the funds recognized as subsidies will result in a decrease in the upstream tax.
• EMISSION RIGHTS: The purchase of CO₂ certificates among Swiss companies will be subject to purchases tax in the future.
• Digitization: starting from 2025, it will be possible to request online loss indemnities.

Recommendation: make sure that your software and accounting processes are adequate for digitization. This will save you time and reduce manual errors.

Conclusion: plan in advance and prepare adequately

The legislative changes scheduled for 2025 will introduce numerous innovations that will influence small and medium -sized enterprises. To ensure optimal preparation, it is appropriate to consider the following aspects:

• Is the annual VAT declaration advantageous for your business?
• Could you benefit from the new system of the net tax rate?
• Have the deductions for children and education in your company correctly updated?
• Do you plan to make recovery payments in the 3A pillar?
• Is your accounting software appropriate to the new online requirements?