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Il 2018 si presenta con un gran numero di novità legate a nuove leggi o affinamenti di quelle esistenti, a cominciare dal fatto che l'anno prossimo in Svizzera si abbasserà l'IVA. Tuttavia, altre normative che entreranno in vigore dal 1° gennaio obbligheranno la popolazione a mettere mano al portafoglio. Dopo che la riforma dell’AVS è stata bocciata alle urne, il 2018 vedrà un calo del tasso ordinario d'imposta sul valore aggiunto, che passerà dall'attuale 8 al 7,7%, e di quello speciale per il settore alberghiero dal 3,8 al 3,7%. All'economia spetterà il compito di rispecchiare tale flessione sui prezzi.
Stando alle nuove disposizioni le imprese estere attive in Svizzera devono essere assoggettate all'IVA quando il fatturato globale (e non più solo quello generato su territorio elvetico) supera i 100'000 franchi, il che servirà soprattutto a far passare alla cassa i cosiddetti padroncini. Nel 2018, i consumatori risentiranno le conseguenze della riforma energetica, considerato che al posto di 1,5 centesimi, dovranno sborsare 2,3 cts./kW per sostenere la produzione di elettricità verde.
ATS/EnCa
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