Resources
Find here a selection of official websites and practical resources to support you in your accounting, tax and administrative procedures.
Updates and key figures 2026
Social insurance
The AVS reform (AVS 21) provides for a harmonisation of the reference age at 65 for both men and women. The reference age for women will increase from 64 to 65 in four stages, with the first three‑month increase taking effect on 1 January 2025. In 2026, the second stage sets the reference age at 64 years and 6 months for women born in 1962.
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