On 30 November 2014, Swiss voters decided to keep the tax regime - TopicsExpress

On 30 November 2014, Swiss voters decided to keep the tax regime of expenditure-based taxation. However, at federal level the law on the revision of expenditure-based taxation will enter into force on 1 January 2016, which was launched earlier and independently of the now rejected initiative. This new federal law will increase the requirements to qualify for being taxed under the lump-sum tax regime. What will change and what should further be considered?

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