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Impact of the OECD Minimum Tax on Switzerland

OECD Minimum Tax Impact Analysis 2026

The ‘OECD Minimum Tax Impact Analysis 2026’ looks at the impact of the OECD Minimum Tax on the 50 largest Swiss-listed corporations for the 2025 financial year. 

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The new normal: Growth under pressure​

The Deloitte CFO Survey Switzerland – Spring 2026
Research

Spring views

Reto Savoia chats about what is currently on his mind – at work and elsewhere
Perspective

Deloitte M&A Activity of Swiss SME Report 2026

We are pleased to present the latest edition of our review of mergers and acquisitions (M&A) activity of small and medium-sized enterprises (SMEs) in Switzerland, covering the year 2025. This year’s report includes two interviews. The first with Hans-Jörg Widiger, former CEO of Swiss Bankers Prepaid Services AG, which was acquired by Hypothekarbank Lenzburg AG in early 2025. The second interview features Christophe Utelli, CEO of Cité Gestion SA, who discusses the banks strategic partnership with EFG International through the sale of its share capital.
Research

AI in insurance: customers set clear conditions for acceptance

Artificial intelligence is becoming part of everyday life in Switzerland. But when it comes to insurance, acceptance is conditional. Our survey of 1,291 policyholders reveals the path forward: customers will embrace AI when it explains rather than decides, when humans remain accountable, and when decisions are transparent. These aren't obstacles to AI adoption. They're the conditions that make it legitimate.
Perspective

Switzerland Abolishes “Marriage Penalty” in Historic Referendum

In a historic decision last weekend, Switzerland voted to abolish the so-called "marriage penalty". Married couples and people in registered partnerships will henceforth be taxed separately. With this public vote, Switzerland is implementing a decision the Federal Supreme Court took more than forty years ago. This historic decision will lead to one of the largest overhauls of the tax system for private individuals in recent decades.
Perspective
4 minute read
Blog

Opportunities and risks in 2026 – What lies ahead for Boards of Directors

The findings of swissVR Monitor I/2026 demonstrate that Boards see improving their company’s efficiency and optimising its internal processes as the most important opportunity.
Research

Destination Switzerland

In a public vote in November 2025, Swiss voters decisively rejected the proposal to impose a 50% inheritance and gift tax on wealth exceeding CHF 50 million. This decision reaffirmed the Swiss people's commitment to political stability and reliability, and underpins that Switzerland continues to be one of the most attractive places to live for wealthy individuals and family offices.

Countering the demographics-driven loss of prosperity

An ageing population will leave the Canton of Zurich significantly short of skilled workers over the coming decades. This development could cut economic output by up to 20 per cent and threaten prosperity in the canton. In a joint study with the Canton of Zurich’s Office for Economy, we have analysed the impact of various measures designed to fight the shortage of skilled labour. Our study reveals that introducing a more flexible retirement age and harnessing artificial intelligence (AI) represent the most promising levers with the greatest potential.
Research
16 minute read

Our work

  • Case study

    Merge, Modernize and Harmonize SAP S4HANA

    Sunrise Project Nova

    Since the migration, all business units have increased visibility of harmonized financial flows to support their decision making. This has helped prepare for the Sunrise spin off and relisting on the Swiss Stock Market.

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  • Case study

    Reimagining the future of a timeless brand

    How did H. Moser & Cie. break through the age-old traditions of the luxury watch industry and transform its customer experience for the brave new world of Web3? By being bold and embracing everything the future has to offer.

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  • Case study

    Axpo's Transformation Journey

    Streamlining Business Processes with SAP S/4HANA

    In partnership with Deloitte, Axpo successfully migrated to SAP S/4HANA Cloud Edition, optimising business processes, enhancing efficiency, and paving the path for ongoing growth and innovation.

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