{"id":15677,"date":"2025-12-17T11:49:26","date_gmt":"2025-12-17T10:49:26","guid":{"rendered":"https:\/\/pattersonmills.ch\/?p=15677"},"modified":"2026-03-11T20:42:22","modified_gmt":"2026-03-11T19:42:22","slug":"your-2026-financial-checklist","status":"publish","type":"post","link":"https:\/\/pattersonmills.ch\/fr\/your-2026-financial-checklist\/","title":{"rendered":"Your 2026 Financial Checklist"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15677\" class=\"elementor elementor-15677\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-734921c3 elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-hidden-mobile elementor-section-height-default\" data-id=\"734921c3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3b1a362b\" data-id=\"3b1a362b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ed26ed5 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5ed26ed5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Your 2026 Financial Checklist<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7da17c6 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"7da17c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-15df7ff elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/pattersonmills.ch\/fr\/author\/edward\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tEdward Mills\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-e5e8838 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/pattersonmills.ch\/fr\/2025\/12\/17\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>d\u00e9cembre 17, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65f2ab20 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"65f2ab20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u201cTomorrow, is the first blank page of a 365 page book. Write a good one\u201d &#8211;\u00a0<span class=\"authorOrTitle\">Brad Paisley<\/span><\/p><p><span style=\"background-color: var( --e-global-color-04ee521 ); color: var( --e-global-color-3429fff ); font-size: inherit; letter-spacing: -0.015em; text-align: inherit;\">5 min read<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5818ac77\" data-id=\"5818ac77\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3425518c elementor-widget elementor-widget-spacer\" data-id=\"3425518c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62d66db8 elementor-section-full_width elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default elementor-section-height-default\" data-id=\"62d66db8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-28ec48d1\" data-id=\"28ec48d1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e19e2cd elementor-widget elementor-widget-image\" data-id=\"1e19e2cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1344\" height=\"756\" src=\"https:\/\/pattersonmills.ch\/wp-content\/uploads\/2025\/12\/12.2025-2-17.12.2025-R.jpg\" class=\"attachment-full size-full wp-image-15695\" alt=\"2026 Financial Checklist\" srcset=\"https:\/\/pattersonmills.ch\/wp-content\/uploads\/2025\/12\/12.2025-2-17.12.2025-R.jpg 1344w, https:\/\/pattersonmills.ch\/wp-content\/uploads\/2025\/12\/12.2025-2-17.12.2025-R-300x169.jpg 300w, https:\/\/pattersonmills.ch\/wp-content\/uploads\/2025\/12\/12.2025-2-17.12.2025-R-1024x576.jpg 1024w, https:\/\/pattersonmills.ch\/wp-content\/uploads\/2025\/12\/12.2025-2-17.12.2025-R-768x432.jpg 768w, https:\/\/pattersonmills.ch\/wp-content\/uploads\/2025\/12\/12.2025-2-17.12.2025-R-18x10.jpg 18w, https:\/\/pattersonmills.ch\/wp-content\/uploads\/2025\/12\/12.2025-2-17.12.2025-R-1200x675.jpg 1200w\" sizes=\"(max-width: 1344px) 100vw, 1344px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7fb0ba09 elementor-section-full_width elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default elementor-section-height-default\" data-id=\"7fb0ba09\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4fe26bcf\" data-id=\"4fe26bcf\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-281c4020 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"281c4020\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Your 2026 Financial Checklist<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fd9df72 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"2fd9df72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-15df7ff elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/pattersonmills.ch\/fr\/author\/edward\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tEdward Mills\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-e5e8838 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/pattersonmills.ch\/fr\/2025\/12\/17\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>d\u00e9cembre 17, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63a3699 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"63a3699\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u201cTomorrow, is the first blank page of a 365 page book. Write a good one\u201d &#8211;\u00a0<span class=\"authorOrTitle\">Brad Paisley<\/span><\/p><p><span style=\"background-color: var( --e-global-color-04ee521 ); color: var( --e-global-color-3429fff ); font-size: inherit; letter-spacing: -0.015em; text-align: inherit;\">5 min read<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-615b64f5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"615b64f5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62e468d2\" data-id=\"62e468d2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf527f2 elementor-widget elementor-widget-text-editor\" data-id=\"bf527f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<iframe src=\"https:\/\/odio.ai\/embed\/990106fb08985f3f\" scrolling=\"no\" height=\"125px\" width=\"100%\" frameborder=\"0\" allowfullscreen><\/iframe>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ccdad0 elementor-widget elementor-widget-text-editor\" data-id=\"6ccdad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Financial positions rarely drift out of shape because of one major mistake. <\/span><span data-contrast=\"auto\">More often, it is the accumulation of small oversights such as unused allowances, outdated structures, or assumptions that no longer hold true.<\/span><\/p><p><span data-contrast=\"auto\">As such, a structured review at the end of 2025 allows any issues to be identified. What better time to review than when you likely have more time off work over the Christmas period!<\/span><\/p><p><span data-contrast=\"auto\">This checklist is here to help you focus on the practical areas that can benefit from your regular attention before we enter 2026. <\/span><span style=\"font-size: inherit; text-align: inherit; letter-spacing: -0.015em;\" data-contrast=\"auto\">You will also find specific points for those in Switzerland, the UK, and Australia, so read on to find out!<\/span><span style=\"font-size: inherit; text-align: inherit; letter-spacing: -0.015em;\" data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p><h5><b><span data-contrast=\"auto\">Core financial checks<\/span><\/b><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h5><h6><b><span data-contrast=\"auto\">Cashflow and liquidity<\/span><\/b><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h6><p><span data-contrast=\"auto\">A clear view of fixed and discretionary spending helps identify pressure points, assess sustainability, and determine whether savings or investment contributions remain realistic and whether sufficient liquidity is available to manage unexpected costs without needing to sell longer-term investments.<\/span><\/p><p>Some key questions to help you get started could include:<\/p><ol><li>Have you kept to your budget this year?<\/li><li>Which months did you over or underspend?<\/li><li>Have your cash reserves increased or decreased, and what is the total value now?<\/li><\/ol><h6><b><span data-contrast=\"auto\">Investment structure and asset allocation<\/span><\/b><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h6><p><span data-contrast=\"auto\">Market movements during 2025 generally alter portfolio weightings over time for many investors. Reviewing asset allocation and rebalancing where necessary helps keep risk aligned with your objectives and time horizon.<\/span><\/p><h6><b><span data-contrast=\"auto\">Protection and legal documentation<\/span><\/b><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h6><p><span data-contrast=\"auto\">Life cover, disability insurance, and income protection should reflect current income levels and liabilities. Wills, powers of attorney, and beneficiary nominations\u00a0may also require review, particularly where family circumstances or residency status have changed.<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p><h5><strong>United Kingdom Residents<\/strong><\/h5><p><span data-contrast=\"auto\">The UK tax year runs from 6 April to 5 April each year, though planning and reviews should begin well ahead of the financial year end.<\/span><\/p><p><span data-contrast=\"auto\">For the 2025 to 26 tax year, the standard annual pension allowance remains the lower of \u00a360,000 or 100% of qualifying earnings. Unused allowance from the previous three tax years may be carried forward, provided you were a member of a UK registered pension scheme during those years.<\/span><\/p><p data-start=\"760\" data-end=\"992\">Although the lifetime allowance has been abolished, limits remain on the amount of tax-free cash that can be taken from pensions. This makes planning around pension crystallisation and withdrawal sequencing increasingly important.<\/p><p data-start=\"999\" data-end=\"1359\">With the abolition of the lifetime allowance came the introduction of the Lump Sum and Death Benefit Allowance (LSDBA). This sets the maximum amount of tax-free lump sums and certain death benefits that can be paid from pensions, including benefits paid on death before age 75. The standard LSDBA is \u00a31,073,100, mirroring the former lifetime allowance.<\/p><p><span data-contrast=\"auto\">For those living outside the UK, UK pensions and UK property often\u00a0retain\u00a0UK tax exposure. Double taxation agreements help manage this, though they do not remove the need for coordinated planning between\u00a0jurisdictions.<\/span><\/p><p><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">In addition, in April 2027, pensions are set to come under a deceased persons estate for inheritance tax purposes, so careful planning may be needed here.<\/span><\/p><h5><b><span data-contrast=\"auto\">Residents of Switzerland<\/span><\/b><\/h5><p><span data-contrast=\"auto\">Switzerland operates on a calendar year tax basis, meaning 31 December is the end of the tax year and 1 January is the beginning. Most planning opportunities and allowances not used by 31 December are lost for that year.<\/span><\/p><p><span data-contrast=\"auto\">For 2025 and 2026, the\u00a0maximum\u00a0Pillar 3a contribution is CHF 7\u2019258 for employed individuals with a second pillar pension scheme, and the lower of up to CHF 36\u2019288 or 20%\u00a0of net earned income for\u00a0self-employed\u00a0individuals without a pension fund. Contributions must be credited <b>before year end<\/b> to be deductible.<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Pillar 2 buy-ins \/ buy-backs should also be reviewed, particularly where income has increased, employment circumstances have changed, or there are plans for early retirement. These can provide meaningful tax relief when used appropriately.<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Swiss residents\u00a0are required to\u00a0declare worldwide assets and income for wealth and income tax purposes. This includes foreign pensions, investment accounts, property, and bank balances. Where assets are held abroad, valuations and income reporting should be\u00a0documented\u00a0to avoid future\u00a0complications\u00a0with\u00a0cantonal authorities.<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p><h5><b><span data-contrast=\"auto\">Residents of Australia<\/span><\/b><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h5><p><span data-contrast=\"auto\">Australia\u2019s financial year runs from 1 July to 30 June, meaning the latter half of 2025 falls within the 2025 to 2026 year.<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">The concessional superannuation contribution cap for 2025-26 is AUD 30,000, covering employer contributions, salary sacrifice arrangements, and personal contributions for which a tax deduction is claimed. Where available, unused concessional caps from the previous five years may be carried forward, subject to total superannuation balance limits.<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">The non-concessional contributions cap for 2025-26 is AUD 120,000, with the ability to bring forward up to three years\u2019 worth of contributions in certain circumstances, again subject to total super balance thresholds.<\/span><\/p><p data-start=\"157\" data-end=\"285\">The Transfer Balance Cap (TBC) limits how much superannuation can be moved into the tax-free retirement (pension) phase. It is worth considering whether you may exceed this, and plan contributions accordingly.<\/p><ul data-start=\"287\" data-end=\"498\"><li data-start=\"287\" data-end=\"350\"><p data-start=\"289\" data-end=\"350\">The current general TBC is AUD 2.0 million (up from AUD 1.9 million in the previous financial year).<\/p><\/li><li data-start=\"351\" data-end=\"400\"><p data-start=\"353\" data-end=\"400\">It applies per individual, not per account.<\/p><\/li><li data-start=\"401\" data-end=\"498\"><p data-start=\"403\" data-end=\"498\">It is a lifetime cap on transfers into retirement phase, not a cap on total superannuation.<\/p><\/li><\/ul><p><span data-contrast=\"auto\">For Australians living overseas, superannuation\u00a0remains\u00a0subject to Australian rules, though the tax treatment of contributions, growth, and withdrawals may differ depending on your\u00a0country of residence.<\/span><\/p><h5><b><span data-contrast=\"auto\">Final technical checks<\/span><\/b><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h5><p><span data-contrast=\"auto\">In the end, make sure you tick off the below and you will be well-prepared for 2026 and beyond!<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Check all relevant allowances for 2025 have been used, where appropriate <\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Monitor investment portfolios to ensure they remain aligned with your risk tolerance, objectives<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\"> etc.<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Maximise pension and retirement contributions, where suitable<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Make sure your overseas \/ foreign assets are correctly reported<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Confirm your legal and protection arrangements reflect your current circumstances<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li><\/ul><p><span data-contrast=\"auto\">Addressing these areas systematically reduces the risk of avoidable tax leakage, compliance issues, and structural inefficiencies over time, and it is rarely a bad idea to keep your records up-to-date.<\/span><\/p><p><span data-contrast=\"auto\">If you would like assistance reviewing your investment position, pensions, tax-efficient planning and more, including cross-border considerations<\/span><span style=\"font-size: inherit; text-align: inherit; letter-spacing: -0.015em;\">\u00a0<\/span><a style=\"font-size: inherit; text-align: inherit; letter-spacing: -0.015em;\" href=\"https:\/\/links.pattersonmills.ch\/contact\">get in touch<\/a><span style=\"font-size: inherit; text-align: inherit; letter-spacing: -0.015em;\"> with us today and book your initial, no-cost and no-obligation meeting.<\/span><\/p><p data-start=\"3113\" data-end=\"3240\">Send us an e-mail to <a class=\"decorated-link cursor-pointer\" href=\"mailto:contactus@pattersonmills.ch\" target=\"_blank\" rel=\"noopener\" data-start=\"3134\" data-end=\"3161\">contactus@pattersonmills.ch<\/a> or call us direct at +41 21 801 36 84 and we shall be pleased to assist you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61cff8b4 elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"61cff8b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" 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class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Share on email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08a255d elementor-widget elementor-widget-text-editor\" data-id=\"08a255d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"hd-block hd-block-paragraph\"><p><strong><em>Please note that all content within this article has been prepared for information purposes only. This article does not constitute financial, legal or tax advice. Always ensure you speak to a regulated Financial Adviser before making any financial decisions.<\/em><\/strong><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u201cTomorrow, is the first blank page of a 365 page book. Write a good one\u201d &#8211;\u00a0Brad Paisley<\/p>\n<p>4 min read<\/p>","protected":false},"author":3,"featured_media":15695,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[39,43],"tags":[366,369,370,372,108,230,368,117,67,144,296,367,297,298,299,15,377,226,371,330],"class_list":["post-15677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial-planning","category-opinion","tag-366","tag-2026finances","tag-2026financialplanning","tag-endofyearfinancialplanning","tag-finance","tag-finances","tag-finances2026","tag-financetips","tag-financialadvice","tag-financialadviser","tag-financialadvisor","tag-financialchecklist","tag-financialeducation","tag-financialknowledge","tag-financialliteracy","tag-financialplanning-2","tag-investmentsuccess","tag-newyear","tag-newyear2026","tag-personalfinance"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/posts\/15677","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/comments?post=15677"}],"version-history":[{"count":28,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/posts\/15677\/revisions"}],"predecessor-version":[{"id":15707,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/posts\/15677\/revisions\/15707"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/media\/15695"}],"wp:attachment":[{"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/media?parent=15677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/categories?post=15677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/tags?post=15677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}