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Social insurances, VAT, Fintech : big changes for 2019

Social insurances, VAT, Fintech : big changes for 2019

AVS (assurance vieillesse et survivants) /AI (assurance invalidité) and LPP (loi sur la prévoyance professionnelle)

AVS (retirement and survivors insurance) / AI (disability insurance) and supplementary benefits (PC) are adapted to the evolution of the cost of living.

- The minimum AVS / AI pension will increase from CHF 1,175.- to CHF 1,185.- per month.
- The maximum AVS / AI pension will increase from CHF 2,350.- to CHF 2,370.- per month.

- Supplementary benefits will increase from CHF 19,290.- to CHF 19,450.- per year for single persons, from CHF 28,935.- to CHF 29,175.- for couples and from CHF 10,080.- to CHF 10,170.- for orphans.

- For the self-employed and the unemployed, the minimum AVS / AI / APG contribution will be reduced from CHF 478.- to CHF 482.- per year (a non-active spouse will be released from the obligation to contribute if the other spouse is insured by the AVS as an active and pays at least CHF 964.- per calendar year, which is twice the minimum contribution).

- The minimum AVS / AI contribution will increase from CHF 914.- to CHF 922.- and the maximum contribution from CHF 22,850.- to CHF 23,050.-.

- The changes are related to the full AVS pension for single people: CHF 28,440.- per year or CHF 2,370.- per month.


Contribution rates AVS/AI/APG/AC:

Summary of 2019 rates

* base rate, from CHF 148,201.- solidarity contribution of 1%

** declining scale for income below CHF 56,900.-


Occupational pension (Prévoyance Professionnelle):

Salaries subject to compulsory scheme

Minimum interest rate: as in 2017, it remains at 1%, which is the lowest in the history of Swiss occupational benefits.


- Adapted limit amounts:

  • Limitation 3A if LPP affiliated: CHF 6,826.- (CHF 6,768.- in 2018)
  • Limitation without LPP : CHF 34,128.- (CHF 33,840.- in 2018)


Family Allowances (Allocations Familiales):

New reference amounts


Other changes in 2019:

  • Change of the reference month to calculate the federal contribution to the supplementary benefits (Prestations Complémentaires) as of 1 January 2019. December will no longer be taken as a reference, but May of the current year will be to calculate the ratio between the coverage of the subsistence level and the expenses chargeable to a stay in home.
  • There will only be one public law institution to administer AVS / AI / APG compensation funds. The new name is "Compenswiss". This is the second step in the implementation of the new law on compensation funds.
  • Women having a lucrative activity will have the right to an extension of the loss of income allowance (LAPG) maternity allowance (98 to 154 days) if the child remains hospitalized for more than 3 weeks after childbirth. Indeed, if until now the LAPG anticipated that the right to maternity leave could be deferred in case of a hospital stay of the newborn of more than 3 weeks, it did not regulate any compensation.
  • The employment of people from asylum is facilitated. In 2019, it is no longer necessary to apply for authorization to hire a person from asylum. Just fill out a form and send it online to the relevant authority which cannot refuse. The emoluments set up in certain cantons such as Geneva are abolished. And unlike previously, temporary admissions and refugees can change employers as they wish.

Read the article on social security CHSS



Foreign traders of low value goods subject to VAT

As we mentioned last year in this article, as from 1 January 2019, anyone who sends from abroad to Switzerland at least CHF 100,000.- per year of small shipments whose importation is free of tax on imports (less than 5.-) will be subject to VAT in Switzerland. A system that aims to rectify inequalities between Swiss and foreign mail-order selling companies.

Under the new rules, foreign sellers whose sales of low-value goods exceed CHF 100,000.- per year must therefore register for Swiss VAT and transfer the location of delivery from abroad to Switzerland. Thus, customers who order low value goods abroad as from 1 January 2019 will receive an invoice including Swiss VAT (7.7% or 2.5% depending on the type of items).

Discover the details on the website of the Federal Tax Administration.


Fees for radio and TV

Swiss and foreign companies generating an overall turnover of CHF 500,000.- or more and subject to VAT will have to pay the radio-television fee, whether or not they have appliances capable of receiving programs. This replaces the current fees for devices ending in 2018.

An organization is liable for this fee the following year after the threshold of CHF 500,000.- turnover a year. For this first year being 2019, the turnover of 2017 is decisive. A progressive rate is applied from CHF 365.- to CHF 35,590.- per year.

Read the press release on


FINTECH : Authorization

As of 1 January 2019, in order to promote innovation and the development of the Fintech, companies holding a special authorization may accept up to CHF 100 million deposits from the public without any banking license if they do not pay nor invest these funds.

Et à partir du 1er avril 2019, les entreprises qui exercent leur activité à l’intérieur du sandbox (espace d’innovation non soumis à autorisation) pourront faire le courtage de crowdlending (prêts participatifs) également à des fins privées, celui-ci dépendra de la loi sur le crédit à la consommation.

As from 1 April 2019, companies operating within the sandbox (innovation space not subject to authorization) will be able to broker crowdlending (participative loans) also for private purposes; it will depend on the Federal Law on consumer credit.

Check the press release from the Federal Council