Tax year 2026: What changes for Swiss SMEs

What it's about

For Swiss SMEs, the 2026 tax year does not bring a revolution, but a series of detailed changes that will become noticeable in their sum. Companies that plan their annual financial statements early gain leeway with provisions, depreciation, and distributions.

Particularly affected are companies with foreign connections, group structures, and those that have grown significantly in recent years.

The most important changes

Three topics dominate discussions in this year's closing meetings:

– Minimum Taxation: Groups with consolidated revenues of CHF 750 million or more will fully calculate the top-up tax for the first time.

– Value Added Tax: Clarifications regarding platform services and the acquisition of electronic services from abroad.

– Cantonal Practice: several cantons have adjusted depreciation rates and the treatment of home office costs.

What needs to be done now

Before the financial statements are finalised, check whether provisions are factually justified and documented. Clarify distributions and capital contribution reserves early — after the balance sheet date, the scope for structuring is limited.

We recommend connecting tax planning with the interim financial statements by November at the latest.

The most important points in brief

– Financial Statement Planning in November instead of February.

– Accruals must be documented with receipts and calculations.

– Re-evaluate foreign services for VAT purposes.