Summary

The Swiss Federal Council opened two consultations on administrative tax simplifications on June 19, 2026. The measures are intended to relieve businesses and strengthen Switzerland's economic position. They affect value added tax, withholding tax, and stamp duty. The Federal Tax Administration (ESTV) has also abolished the requirement to submit Form 9/9 FL for nil returns.

Persons

  • Federal Council (collective institution)

Topics

  • Regulatory relief
  • Tax administration
  • Economic policy
  • Administrative simplification

Clarus Lead

The tax simplifications follow a more comprehensive regulatory strategy: The Federal Council had already adopted a package of 28 measures for administrative relief in November 2025. The current consultations now concretize the tax portion of this package at the legislative and regulatory levels – a signal for continuous deregulation in the compliance area. For businesses, this measurably reduces the reporting burden in tax filings.

Detailed Summary

The government measures focus on three types of taxes with high administrative burden. In the areas of value added tax, withholding tax, and stamp duty, simplifications are being introduced to relieve businesses in filing and settlement. The ESTV has already implemented one concrete measure: the requirement to submit Form 9/9 FL (tax on securities upon sale) will no longer apply to nil returns. This measure reduces unnecessary administrative steps for businesses that have no taxable transactions in certain areas.

The consultations allow stakeholders and cantons to comment by a specified deadline. This is a standard procedure for legislative changes in Switzerland and is intended to ensure that practical experience from businesses and authorities flows into the design.

Key Points

  • The Federal Council opens two consultations on tax simplifications at the legislative and regulatory levels
  • Measures affect value added tax, withholding tax, and stamp duty
  • ESTV abolishes reporting requirement for nil returns (Form 9/9 FL)
  • Part of a broader deregulation strategy with 28 measures since November 2025

Critical Questions

  1. Evidence: What data demonstrates that the abolished reporting requirement actually reduces administrative burden? How was the effort quantified?

  2. Conflicts of Interest: Who benefits most from the tax simplifications – SMEs or larger businesses? Were trade unions or employees included in the consultation?

  3. Causality: To what extent do these administrative measures contribute to economic competitiveness, compared to other factors such as labor costs or infrastructure?

  4. Feasibility: How will cantons and municipalities be supported in implementing the new regulations? Are there potential coordination problems between federal and cantonal authorities?

  5. Control Risks: Does the reduction in reporting requirements lead to less transparency or make tax audits more difficult?

  6. Timeline: What timeframe is provided for the consultation, and when will the measures take effect?

Sources

Primary Source: [Federal Council Relieves Business Through Administrative Simplifications in the Tax Area] – https://www.news.admin.ch/de/newnsb/FwRKDg-jXgqwHt5APDOZl

Verification Status: ✓ 19.06.2026

This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-checking: 19.06.2026