Hans Jürg Steiner points out the capital contribution principle and the privileged liquidation of proprietorships. The tax treatment of employee participation plans is ready for enactment. As of 2013, employee shares are always taxed at grant whereas employee stock options are usually taxed at exercise.
This is definitely a harmonization, which means, on the other hand, that the possibility of getting attractive cantonal solutions does not existent anymore. Still pending are far-fetching projects like the extension of the deductibility of professional education costs, the adjustment of the controversial «lump-sum taxation», and the ongoing simplification of the value-added tax. Moreover, I would like to turn the attention to the federal legislative initiative «Taxing million franc-heritages for our AHV (inheritance tax-reform)».
German and French versions of the publication entitled "Chancen und Risiken rechtlicher Neuerungen 2011/12" may be ordered from Schulthess Verlag.