In Switzerland a federal law in relation to tax deductions for professional development and training costs is to take effect from 1 January 2016. The rules will widen the current tax deduction to encompass virtually all training fees rather than just those in relation to professional development. The law provides for a maximum of CHF 12,000 to be deducted in respect of federal tax. The new law was adopted by the Swiss parliament in September 2013 and the cantons will need to align their legislation with the federal rules on this deduction before 2016.