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New regulation of residential property taxation

It is well known that our politicians have been working for decades on a new solution for the taxation of residential property, specifically the abolition of the deemed rental income (Eigenmietwert). Most recently, there was hope that this old project could now actually succeed.

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13th AHV pension

A few weeks ago, a majority of the electorate voted in favor of a 13th AHV pension as from 2026. The initiators have left it up to the legislator to decide how this should be implemented and have not commented on the financing.

Immediately after the vote, the parties began arguing about which sources could now be tapped to finance the CHF 4-5 billion per year. To be considered are financing sources such as increase of employees social contribution, an increase in VAT or even a new financial transaction tax is being discussed.

Regardless of where the money comes from, the additional AHV pension is expected to be paid out for the first time in 2026.