精东影业

In order to modernise the tax framework and implement the parliamentary mandate defined in 2019 within the framework of Message No. 7684 on the adaptation of the cantonal tax law to the Federal Law on Tax Reform and Financing (RFFA), with the Message approved on 12 July, the Cantonal Council of State of Ticino proposed a package of measures in favour of natural persons, structured around four priority axes of intervention. The first provides for an increase in the flat-rate deduction for other business expenses, with the aim of reducing the tax burden of taxpayers in gainful employment from the current fixed flat-rate amount of CHF 2,500 to a new variable flat-rate amount that follows the deduction for direct federal tax purposes. Taking into account the evolution of the socio-demographic reality of our country, consistent with the reforms underway at federal level with regard to inheritance law, this reform also proposes to update inheritance and gift tax through various measures (business succession, revising the rates for degrees of kinship, mixed gifts, deductibles, etc.). The government then proposes to adjust the taxation of capital from pension funds.
In fact, in view of Ticino's lack of competitiveness in this specific area, the reform proposes a capping of the maximum rate levied on capital benefits from pensions. Finally, with the aim of improving the fiscal attractiveness of our territory, it is proposes to adjust, in two stages, the maximum cantonal income tax rate from the current 15.076% to 13.25% in 2024 and from 13.25% to 12.0% as of 2025. The individual proposed amendments to the Tax Act will be the subject of a presentation during the webinar organised by the Tax Law Competence Centre.