Milestones to 2035

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Several dated milestones will show which path the canton is taking. The following list is indicative, since the dates of votes and legislative steps are uncertain and may change.¹

● * 2026. * Rejection of the initiative against a Switzerland of ten million (14 June) and of the neutrality initiative (27 September). First year of the canton's assumption of hospital costs.

● * 2026–2028. * Parliamentary debate and popular vote on the package of agreements with the European Union.

● * 2027–2028. * Application of the Crypto-Asset Reporting Framework in Switzerland from 2027 at the earliest, with first exchanges of information to follow.

● * 2027–2028. * Possible entry into force of the reformed Financial Institutions Act with licences for payment instrument institutions and crypto institutions.

● * 2028–2030. * Review of the global minimum tax rules and of the treatment of American groups. Reform of fiscal equalisation.

● * 2030s. * Completion of major rail projects between Zurich, Zug and Lucerne. Implementation of the canton's housing programmes.

● * 2035. * Horizon of this book.

Since each milestone is a moment at which the canton's path may change, advisers and companies should mark them in their planning and review their strategies after each.

Notes

Author's construction; not a factual claim. Indicative milestones 2026–2035 (votes on the EU package and on immigration, entry into force of the FinIA reform, CARF exchanges, rail projects); dates are the author's estimates and subject to change. ↩

For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of September 2025.

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Dr Alexander Ressos, TEP

Rechtsanwalt/Attorney-at-Law

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Milestones to 2035

Notes

Setting up or expanding in Switzerland?