Additional financing for the OASI (AHV)

Federal decree of 19 June 2026 on additional financing for the OASI (AHV) through an increase in VAT. It supplements Article 130 of the Federal Constitution: to secure the financing of the 13th old-age pension, the Federal Council raises the standard rate of VAT by 0.4 percentage points and the special rate for accommodation services by 0.2 percentage points; the entire revenue goes to the OASI compensation fund. In its dispatch of 16 October 2024, the Federal Council had proposed an increase of 0.7 percentage points. As an amendment to the Constitution, the decree is subject to a mandatory referendum; acceptance requires the approval of the people and the cantons.

Machine translation · German original

Bundesbeschluss vom 19. Juni 2026 über die Zusatzfinanzierung der AHV durch eine Erhöhung der Mehrwertsteuer. Er ergänzt Artikel 130 der Bundesverfassung: Zur Sicherung der Finanzierung der 13. Altersrente erhöht der Bundesrat den Normalsatz der Mehrwertsteuer um 0,4 Prozentpunkte und den Sondersatz für Beherbergungsleistungen um 0,2 Prozentpunkte; der Ertrag geht vollumfänglich an den Ausgleichsfonds der AHV. Der Bundesrat hatte in seiner Botschaft vom 16. Oktober 2024 eine Erhöhung um 0,7 Prozentpunkte beantragt. Als Änderung der Verfassung untersteht der Beschluss dem obligatorischen Referendum; für die Annahme braucht es Volk und Stände.

Status: Vote scheduled
Popular vote: 29.11.2026
Jurisdiction: Confederation (CH)
Topics: Finance, Old-age provision

Each impact is stated in its own unit. schwur.ch does not combine them into an overall score.

OASI (AHV) finances
More VAT revenue for the OASI (AHV) compensation fund
directqualitative only↑ rises
No figuredescribed qualitatively, evidence linked
Confidence 0.7 · high10 pieces of evidence
OASI (AHV) finances
What already applies today
directqualitative onlyno change
No figuredescribed qualitatively, evidence linked
Confidence 0.7 · high12 pieces of evidence
Prices & purchasing power
Higher prices – depending on how much companies pass on
first-orderqualitative only↑ rises
No figuredescribed qualitatively, evidence linked
Confidence 0.7 · high4 pieces of evidence
Companies & VAT
More work for companies liable for VAT, exports not affected
first-orderqualitative only↑ rises
No figuredescribed qualitatively, evidence linked
Confidence 0.7 · high5 pieces of evidence
Distribution of the tax burden
Who pays for the 13th old-age pension: everyone who consumes – including pensioners
first-orderqualitative onlydirection unclear
No figuredescribed qualitatively, evidence linked
Confidence 0.7 · high8 pieces of evidence
Public finances
Confederation, cantons and communes: revenue passes through, purchases become more expensive
second-orderqualitative only↑ rises
No figuredescribed qualitatively, evidence linked
Confidence 0.7 · high4 pieces of evidence
Economic growth
Possibly somewhat slower economic growth
second-orderqualitative only↓ falls
No figuredescribed qualitatively, evidence linked
Confidence 0.7 · high4 pieces of evidence

Legal impacts

Shift of competence
The Federal Council implements the increase and determines when it enters into force
Cst. Art. 130 Abs. 3quinquies · linked to 1 impact
Financial effect
Entire revenue to the OASI (AHV) compensation fund
Cst. Art. 130 Abs. 3sexies · linked to 2 impacts
Financial effect
VAT: standard rate +0.4, special rate for accommodation +0.2 percentage points
Cst. Art. 130 Abs. 3quinquies · linked to 5 impacts