Switzerland has joined the club of the VAT returns online filing countries. As of September 8, 2015, VAT returns can be filed online on ESTV SuisseTax.
As of January 1st 2015 only few changes in Swiss Immigration Law will become effective. But those few changes, in particular the reduction of work permit quotas, will have drastic consequences. The following shall give you an overview of the changes and their impact as well as related mitigation recommendations.