Deloitte Blogs

Our latest financial services industry knowledge and insights.

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The latest Deloitte consumer survey on Swiss property and casualty (P&C) insurance paints a reassuring picture initially: over 80% of Swiss consumers report being satisfied with their insurer. Yet a closer look reveals a different reality—one where satisfaction does not necessarily equate to loyalty, differentiation, or competitive resilience. The survey exposes a market that is mature, relatively static, and governed by habit. However there is still significant untapped potential for those bold enough to innovate with the customer at the centre.

The Insurance Tech Trends 2025 report is our annual analysis of the impact of existing and emerging technologies on businesses. In today's dynamic business landscape, understanding and harnessing technological forces is crucial for delivering greater benefits to customers and society.

Cost-based transfer pricing models appear simple at a first glance. In Deloitte's experience, however, tax administrations and courts in Switzerland and abroad are increasingly scrutinizing the application across transaction types.

In its decisions of 21 February 2025 (9C_349/2024 and 9C_350/2024, in French), the Federal Supreme Court addressed whether a pension fund purchase made by a C-permit holder residing and working in Switzerland could be deducted from taxable income if carried out shortly before leaving the country permanently. The Court determined that such a purchase would be deemed abusive and, as a result, the deduction would not be allowed.