Summary

The Federal Department of Finance (FDF) is opening a consultation on June 19, 2026 regarding amendments to the Value Added Tax Act (VATA) and the Federal Stamp Duty Act (SDA). The proposal implements a Federal Council mandate from November 26, 2025, aimed at reducing administrative burden on businesses and strengthening competitiveness. Two core elements are planned: annual value added tax settlement regardless of sales volume, and a new exemption provision for restructurings instead of remission or deferral requests. The consultation period ends on October 12, 2026.

Parties

  • Federal Department of Finance (FDF) – federal authority

Topics

  • Value Added Tax Act (VATA)
  • Stamp Duty Act (SDA)
  • Business deregulation
  • Economic competitiveness

Clarus Lead

The FDF is responding with this consultation proposal to a deregulation mandate from the Federal Council in November 2025. The two legislative amendments aim to reduce compliance requirements for businesses and eliminate administrative barriers in the capital market – a signal of liberalization-oriented economic policy in Switzerland.

Detailed Summary

The proposal addresses two separate but complementary regulatory areas. In value added tax law, the amendment will henceforth enable annual settlement regardless of a company's sales volume. Previously, deviations from the standard periodicity were tied to sales thresholds. This flexibilization is intended to save administrative work, particularly for small and medium-sized enterprises.

In stamp duty law, a new exemption provision for restructurings is being introduced. Instead of submitting elaborate requests for remission or deferral, companies can now directly benefit from an issuance duty exemption in restructuring transactions. This simplifies financing practices during restructurings.

The consultation runs until October 12, 2026 and is directed at cantons, municipalities, parties, associations, and interested parties.

Key Messages

  • Two legislative amendments to reduce administrative burden on businesses come into force
  • Value Added Tax: Annual settlement regardless of sales volume enabled
  • Stamp Duties: New exemption provision for restructurings instead of remission/deferral requests

Critical Questions

  1. Evidence: On what data basis was the sales threshold determined for the new annual VAT settlement? Are there studies on expected cost savings for SMEs?

  2. Conflicts of Interest: Which associations or business groups influenced the Federal Council in developing this November 2025 mandate?

  3. Causality: Will the issuance duty exemption for restructurings increase the frequency of restructurings or measurably reduce tax revenue?

  4. Feasibility: How will financial authorities and cantons administer the new exemption provision? Will new control costs arise?

Source Directory

Primary Source: Federal Department of Finance (FDF) – Consultation Opening of June 19, 2026 https://fedlex.data.admin.ch/eli/dl/proj/2026/5/cons_1

Verification Status: ✓ June 19, 2026

This text was created with the support of an AI model. Editorial Responsibility: clarus.news | Fact-Check: June 19, 2026