The Swiss Federal Council has set out the fiscal policy framework that will be followed in the next budget process.
The financial plan for 2015-2017 has been updated based on the 2013 fiscal results and new macroeconomic figures.
Although the financial plans show a fiscal surplus for 2016 and 2017, a deficit is forecast for 2015.The fiscal strategy’s short-term objective is to adjust the budget. In the medium-term, it is geared towards the major fiscal policy challenges resulting from the two priority tax policy projects, namely the third series of corporate tax reforms, and changes to the taxation of spouses. The predicted deficit for 2015 will need to be taken into consideration by the government when planning its tax policy.