Since the additional agreement has not yet been enacted, the transitional arrangement under the mutual agreement of 22 December 2022 continues to apply for the year 2025. Thus, there is no legal basis for collecting or declaring the specified data under the additional agreement for the year 2025. If data for the year 2025 is transmitted to the competent cantonal tax administrations in accordance with the ELM 5.3 addendum, Swissdec will block the transmission at the distributor level. The automatic exchange of information concerning salary data will not apply to the 2025 data, but to the 2026 data at the earliest, provided that the additional agreement enters into force before the end of 2025. In this case, the first exchange of information will take place in 2027. 

For the year 2025, the obligation to collect, process or declare to the relevant cantonal tax authorities the additional information described in the ELM 5.3 addendum no longer applies. 

Further information can be found in the official news from the Federal Tax Administration (FTA) website (in German):  http://efd.admin.ch/de/nsb?id=103623