Which HR changes were introduced by the Programme Act of 30 May 2026?

Dear reader,

In its Government Agreement of 31 January 2025, the Federal Government announced several structural reforms, notably in the field of (para)fiscal matters. Since then, their implementation has been gradually progressing.

In this framework the Programme Act of 18 July 2025 and the Act of 18 December 2025 containing various provisions were already adopted (the measures of which were discussed in our newsletters of 4 August 2025 and 15 December 2025).

We also analysed, in a separate newsletter of 14 April 2026, the new capital gains tax on financial assets.

In this contribution, we focus on the main (para)fiscal measures introduced by the Programme Act of 30 May 2026.

Further reforms are, however, expected in the near future. These include, in particular, the adjustment of the progressive tax brackets, the abolition of certain tax advantages, the introduction of a separate tax for professional income of pensioners, and the extension of the (para)fiscal regime for income from copyright to IT profiles. We will revert to these developments once the relevant texts have been adopted by Parliament.

Enjoy the read!