What will change in 2026: taxes, healthcare costs and home ownership

1. New developments in 2026: the most important points in brief 

Among other things, you can expect these changes in 2026: 

• Taxes: important rules are changing for imputed rental value, cryptocurrencies and for loss offsetting.

• Health: new doctors’ fees, cheaper vaccinations and a higher AHV-pension age affect many households.

• Building and housing: buyers of new buildings will have more rights in the event of construction defects.

• Energy: for solar and green electricity new remuneration rates apply.

• Digitalisation: a single login will in future be sufficient for many government services.

• Regional: Moutier is now part of the canton of Jura.

2. What is changing in the area of taxes? 

Imputed rental value and second properties 

The imputed rental value for owner-occupied residential property at federal level is to be abolished. Instead, a new property tax for second properties is planned. This can relieve or burden owners, especially of holiday and investment properties, depending on the design, and may relieve or place a greater burden on them. The reform has been adopted, but will not come into force before 2028 at the earliest. 2026 is important for the concrete implementation.

Offsetting of losses 

Losses for direct federal tax can now be claimed for 10 instead of 7 years. This only applies to losses from the 2020 tax year. This makes planning easier for people with fluctuating income or irregular income from securities.

Automatic information exchange for crypto 

For crypto assets, an automatic exchange of information between tax authorities will be introduced. Anyone who holds crypto investments must expect that these holdings will be reported to the country of residence in a standardised manner in the future. Tax evasion with digital assets is thus made significantly more difficult. 

Minimum taxation of large corporations 

The rules for minimum taxation of large corporations are being adapted to the international OECD/GloBE requirements. For private individuals in Switzerland, indirect effects are particularly relevant, for example due to company locations or cantonal tax policy.

3. What is changing in the real estate sector? 

From 1 January 2026, the Swiss Code of Obligations will introduce a mandatory right of rectification for new buildings. In the event ofconstruction defectsowners will thus always be entitled to rectification, even if the contract says otherwise.
This strengthens the position of buyers and builders vis-à-vis construction companies.

4. What is changing when it comes to health? 

Exemption of certain vaccinations from the deductible 

Certain vaccinations recommended by expert bodies should in future no longer be subject to the deductible. This means that insured persons will then only have to pay the coinsurance for them. This makes preventive vaccinations more financially attractive – especially for families and people with a high deductible.

New doctors’ tariffs 

With Tardoc comes a new tariff structure for outpatient medical services. This is supplemented by flat rates for certain outpatient treatments. The aim is to increase cost transparency and to provide a more realistic picture of the treatment effort. Depending on the treatment and insurance model this may lead to higher or lower bills.

AHV reference age for women 

As part of the AHV-21 reform the reference age for women will continue to rise. For those born in 1962, a reference age of 64 years and 6 months will apply from 1 January 2026. This continues the gradual alignment with the male reference age.

5. What is changing in the field of energy? 

Renewable energies 

From 1 January 2026, the purchase of electricity from renewable energies have been newly regulated. Operators of photovoltaic and other installations receive a market-based remuneration with guaranteed minimum rates. As a result, revenues may fluctuate more, but at the same time the minimum rates for greater planning certainty.

6. What is changing in the area of digitisation? 

AGOV login 

The new AGOV login is gradually becoming the standard access for the online services of the federal government. By 31 October 2026 at the latest, citizens should be able to use portals such as taxes or social insurance with just one login. Existing logins must, if necessary, be switched to the new system.

7. What regional changes are coming? 

The municipality of Moutier is officially assigned by a federal decree to the Canton of Jura.
For the population, this will change cantonal responsibilities such as taxes, schools and healthcare.