In the canton of Fribourg, a splitting factor of 2 applies in 2025, and indeed a single person with a taxable income of 100,000 CHF per year pays the same cantonal tax rate (10%) as a married couple with total taxable income of 200,000 CHF per year.
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On the one hand, the global maker economy, personalized customization, and trends in micro and small-scale entrepreneurship have continued to expand. With the spread of AI software, the barrier to creation has fallen further. Consumer-grade laser engravers have been shifting from hobby spending to foundational infrastructure for light entrepreneurship, leaving demand with further upside.，这一点在电影中也有详细论述