From AHV to customs duties: there are numerous changes at the turn of the year
Published: Monday, Jan 1st 2024, 05:50
Updated At: Monday, Jan 1st 2024, 05:51
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Higher VAT, new postal tariffs, stricter telephone monitoring and a fitness program for members of the armed forces: various changes come into force today, 1 January 2024. An overview in alphabetical order:
AHV: The first part of the AHV revision comes into force. Partial early withdrawal or partial deferral of the pension will be possible for everyone, allowing a gradual reduction in gainful employment. Anyone who works for a salary beyond the reference age can now choose whether to pay AHV contributions on their entire income or not up to the exemption amount.
AHV/IV: Disability insurance (IV) now finances autism assistance dogs for children up to the age of nine and epilepsy warning dogs for children and adults. According to the Federal Social Insurance Office (FSIO), the extension to the two other types of assistance dogs follows extensive clarifications with the training centers for the animals. In addition, people with a mobility disability are now entitled to assistance dogs from the age of 16 instead of 18, as was previously the case. The entitlement to orthopaedic shoe care is being extended in old-age and survivors' insurance (AHV): The AHV will now make an annual contribution to the costs instead of only every two years as before.
AUTOHANDEL: In the car trade, thousands of garage owners and car buyers will receive better legal protection in order to be able to effectively defend themselves against possible gagging agreements with international manufacturers. The aim is to prevent the Swiss automotive market from being sealed off. Among other things, the principles give garages, suppliers and other market participants the opportunity to offer several car brands, to choose spare parts independently and to provide technical services freely, separate from the sale of new cars. In future, those affected can actually sue for possible infringements.
BREAST CANCER: Compulsory health insurance now covers the costs of preventive breast and ovarian removal for certain high-risk genes. In this way, the federal government aims to improve the prevention of breast and ovarian cancer in women with particular risks. Until now, both procedures were only reimbursed in the presence of two specific genetic mutations.
ELECTRIC CARS: Electric cars are now subject to automobile tax, just like other cars. The tax exemption for electrically powered cars that has been in place since 1997 has been abolished. This means that electric cars will in future be subject to the normal tax rate of four percent on cars used to transport people or goods. The tax will be levied on the import price, not the retail price. The Federal Council wants to counteract tax losses with this change. Between 2018 and 2022, the number of electric cars imported each year increased almost sixfold from around 8,000 to over 45,000.
FILM: Online and television services in Switzerland must invest four percent of their Swiss revenue in Swiss filmmaking and adhere to a quota of at least thirty percent of European films. This is stipulated by the so-called "Lex Netflix", which was approved by the Swiss electorate in May 2022. As a result, local filmmakers and Switzerland as a film location will have an estimated CHF 18 million more per year at their disposal - primarily for series and audiovisual formats. There are exceptions to the funding obligation for small and medium-sized companies, for example. A minimum turnover threshold of CHF 2.5 million per year applies. And those who show no more than twelve long films per year are also exempt.
FITNESS: The Swiss Armed Forces may measure the athletic performance of members of the armed forces and military personnel for a pilot test. The Federal Council has issued an ordinance allowing health data to be analyzed in real time, initially until the end of 2028. The information is to be collected via sensors, similar to how smartwatches work, for example. By monitoring the development of physical and mental fitness from recruitment to discharge from military service, the army wants to draw conclusions for improving the fitness of army personnel, the early detection of critical health conditions and the prevention of accidents and injuries.
HEALTHCARE COSTS: New measures are in place to curb the rise in healthcare costs. These include cost monitoring for doctors, hospitals and health insurance companies and a right of appeal for health insurance associations in cantonal hospital planning. Among other things, service providers and insurers must now monitor costs and take countermeasures if necessary, for example by reducing tariffs or making reimbursements. The Federal Council also wants to save CHF 250 million by promoting generics. Among other things, the co-payment for patients purchasing expensive original preparations instead of cheaper generics will be increased. A co-payment of forty percent instead of twenty percent will now be charged for medicines that are too expensive compared to medicines with the same active ingredient.
CROSS-BORDER CLIENTS: The new provisions on the taxation of cross-border commuters in the agreement between Switzerland and Italy are applicable. Under the new agreement, Switzerland retains eighty percent of the regular withholding tax on the income of cross-border commuters who are new to working in Switzerland. The new cross-border commuters will also be subject to regular taxation in Italy, whereby double taxation is avoided. "New" cross-border commuters are persons who entered the labor market on or after July 17, 2023. Cross-border commuters can now also work up to 25 percent of their working hours from home.
HOUSEHOLD EMPLOYEES: Domestic workers receive higher minimum wages. The Federal Council decided on an adjustment of 2.2 percent for employees under the standard employment contract for domestic workers (NAV Hauswirtschaft). The reason for this is inflation. The minimum wage applies to employees in private households with a minimum employment level of five hours per week on average with the same employer.
HERD PROTECTION: An additional contribution will now be paid to summering farms if they implement herd protection measures against large predators. This is in response to the sharp increase in the number of wolves, which represents a challenging situation for agriculture and alpine farming. Herd protection contributions are available for sheep, goats, cattle up to one year old and water buffalo.
INTERNET: Persons resident in Switzerland or with Swiss citizenship can now also acquire a domain name ending in .swiss. Sole proprietorships without an entry in the commercial register, such as architects or craftsmen, should also be given the opportunity to obtain a .swiss domain name.
JUSTICE: In future, the public prosecutor's office must always question the accused if it is to be expected that the summary penalty order will result in a custodial sentence to be served. Previously, a hearing was not mandatory. The public prosecutor's office can now decide on civil claims of up to CHF 30,000 if it is possible to assess them without taking further evidence. In general, a victim's right to information has been extended. In future, victims will have the right to receive the judgment or summary penalty order against the offender free of charge - even if they are not a party to the criminal proceedings.
CLIMATE: Large companies in Switzerland must publish mandatory climate reporting. Public companies, banks and insurance companies with at least 500 employees and a balance sheet total of CHF 20 million or more or a turnover of over CHF 40 million must report. The reports must be published by the companies and be publicly accessible for at least ten years. Companies must account for the financial risk they take with climate-relevant activities. They must also disclose the impact of their activities on the climate. Finally, the reduction targets for direct and indirect greenhouse gas emissions must be outlined, along with the plans for implementation.
CONSUMER CREDITS: The maximum interest rate for consumer credit increases from 11 to 12 percent for cash loans. The federal government is also increasing the maximum interest rate for overdrafts, for example for credit cards. This rate is rising from 13 to 14 percent. The maximum interest rates were introduced in 2016 to protect consumers. Credit agreements with excessive interest rates are void under the Consumer Credit Act. The reason for the new increase is the continued rise in interest rates.
CORPORATE TAXES: Large internationally active companies will be taxed at a rate of at least 15 percent in Switzerland from the 2024 tax year. The Federal Council is implementing the minimum tax agreed by the OECD and the G20 countries for certain corporations with an amendment to the ordinance. The law will be enacted later in the ordinary way. The minimum tax affects groups with an annual global turnover of over 750 million euros - around one percent of companies operating in Switzerland.
COSOVARIA: Kosovar nationals can enter the Schengen area without a visa for short stays of up to ninety days. The exemption from the visa requirement also applies to Switzerland. The prerequisite is possession of a biometric passport. A visa is still required to take up gainful employment in Switzerland.
HEALTH INSURANCE: Minors may no longer be insured because their parents have not paid their health insurance premiums. The Federal Council is thus taking action against the indebtedness of insured persons. The amendment to the Health Insurance Act abolishes the current regulation according to which every insured person, whether a minor or not, is personally liable for health insurance premiums.
CHARGING NETWORK PARTS: Uniform charging protocols and interfaces are being introduced in Switzerland for cell phones and other wireless devices using the widely used USB-C standard. This also applies to other devices with wireless components such as tablets, digital cameras, laptops, headphones and e-readers. Devices should also be able to charge quickly using the "USB Power Delivery" standard if required. Manufacturers must inform consumers on the packaging and in the accompanying information about the charging properties of the device and whether a charger is included. They are also obliged to offer devices without a charger in their product ranges.
MEDIA: Anyone who does not own a device for receiving radio or television programs in their private household must now also pay Serafe fees. These have amounted to CHF 335 per year since the beginning of 2021.
VAT: Consumption in Switzerland is becoming more expensive again. VAT on goods and services is being increased from 7.7 to 8.1 percent. The reduced rate for food, for example, is also rising from 2.5 to 2.6 percent. The special rate for accommodation of 3.7 percent will now be 0.1 percentage points higher. The background to this is the vote in favor of the AHV reform and the additional financing. This is generated via value added tax.
MOBILE RADIO: In Switzerland, certain frequencies are becoming available for private local mobile radio networks. These non-public mobile networks - also known as campus networks - enable companies, public authorities and universities to operate their own mobile broadband network in a limited local area. They can be used, for example, by the logistics sector, in the retail trade or in hospitals. The networks operate with low transmission power and are used for internal mobile communication between machines or people. They help with automation. Specifically, the 3400 to 3500 megahertz frequency range is available.
POST: Swiss Post is increasing prices for letters and parcels. A and B Mail letters will each cost 10 centimes more, while Priority and Economy parcels will cost 1.50 francs more in future. An A Mail standard letter will now cost CHF 1.20. The rate for a B Mail standard letter will rise to one franc. The price watchdog has approved the increases. On the one hand, the price increases are necessary due to the continuing decline in letter volumes and business at the post office counter. On the other hand, the current inflation is causing Swiss Post to incur considerable additional costs for energy, transportation, materials and wages.
SECURITY: The Swiss government is creating a new security center. The State Secretariat for Security Policy (Sepos) and the Federal Office for Cyber Security (Bacs) are two new administrative units within the Department of Defense. For a long time, it was not clear who would actually be in charge of Sepos. Federal Councillor Viola Amherd had selected long-time ambassador Jean-Daniel Ruch as the best candidate for the new State Secretariat. However, a few weeks after his official presentation, the media revealed that Ruch could potentially be vulnerable to blackmail due to allegations in his private life. Markus Mäder, previously Head of International Relations Defense, has now taken over the role.
DEATH: In the event of the death of a parent immediately after a birth, the surviving parent is now entitled to longer maternity or paternity leave. With the amendments to the Income Compensation Act, the federal government wants to ensure that the care and well-being of the newborn child takes priority in the first few months of life. In the event of the death of the child's mother within 14 weeks of the child's birth, the father or the mother's wife are entitled to 14 weeks' leave in addition to the two weeks' paternity leave. In the event of the death of the father or the mother's wife within six months of the birth of the child, the mother is also entitled to two additional weeks' leave.
SURVEILLANCE: The authorities are given more options for monitoring internet and telephone data. For example, a new type of information makes it possible to track calls from anonymous bomb threats. Other options enable precise positioning in mobile communications for emergency searches or real-time monitoring of people whose lives are in danger, for example. Law enforcement authorities should also be able to obtain data more quickly. Until now, providers of telecommunications services had one day to respond to a request from the authorities. This period will be reduced to six hours.
PRE-MEDICAL PROTECTION: The child and adult protection authorities (Kesb) must also inform other authorities in addition to the civil registry office about ordered protective measures - such as debt collection offices, identification authorities, land registry offices or municipalities of residence.
PROVISION: A better minimum interest rate applies to occupational pension assets. The Federal Council raised the minimum rate by 0.25 percentage points to 1.25 percent. The rate determines the minimum interest rate that must be paid on the pension assets of insured persons in the mandatory scheme in accordance with the Federal Occupational Pensions Act (BVG). The development of the yield on Confederation bonds as well as shares, bonds and real estate is decisive for the amount. The Swiss Federation of Trade Unions (SGB) had demanded an increase to 2 percent due to inflation.
CIVIL PROTECTION: Civil defense personnel receive slightly higher pay. Civil defense pay is being increased because army pay was raised in November 2022 and civil defense pay rates are based on those of the army. The national government wants to ensure equal treatment again and has therefore amended the Civil Defense Ordinance. With the current numbers and days of service, the amendment to the Civil Defense Ordinance will result in additional costs of around CHF 1.3 million per year.
DUTIES: Switzerland no longer has import duties for industrial products. The abolition of industrial tariffs was approved by Parliament in October 2021. This means that the federal government will lose more than CHF 500 million in customs revenue every year.
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