Overview of the tax rulings of the Swiss Federal Supreme Court published between August 18 - 24, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 18 - 24, 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between August 11 - 17, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 11 - 17, 2025.

The Federal Council and Parliament recommend that the creation of a constitutional basis for cantonal property taxes on second homes be adopted on September 28, 2025. The bill is the prerequisite for a comprehensive reform of residential property taxation in Switzerland, which also aims to abolish the imputed rental value.

At its meeting on August 13, 2025, the Federal Council opened the consultation on the introduction of the automatic exchange of information on financial accounts (AEOI) with 8 additional countries. The AEOI with these partner states is scheduled to enter into force on January 1, 2027.

The special VAT rate of 3.8% for the hotel and para-hotel industry is to be continued for eight years. The Federal Council opened the consultation process at its meeting on August 13, 2025.

The FTA announces that the rules regarding hybrid arbitrage arrangements under the temporary CbCR safe harbor of the administrative guidance of December 18, 2023 will apply to transactions after December 18, 2023.

Overview of the tax rulings of the Swiss Federal Supreme Court published between August 4 - 10, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 4 - 10, 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 28 and August 3, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 28 and August 3, 2025.

The FTA published a draft on VAT practice on its website on July 31, 2025.

The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.

The supplementary agreement to the double taxation agreement between Switzerland and France entered into force on July 24, 2025.

On July 16, 2025, Switzerland and Belgium signed a protocol of amendment to the double taxation agreement (DTA) in the area of taxes on income and capital.

The protocol of amendment to the double taxation agreement (DTA) between Switzerland and Serbia entered into force on July 18, 2025. With individual exceptions, most of the amendments are applicable from January 1, 2026.

On July 18, 2025, Switzerland and Croatia signed a protocol of amendment to the double taxation agreement (DTA) in the area of taxes on income and capital.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 21 - 27, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 21 - 27, 2025.

On 24 July 2025, the FTA published a notice stating that the crediting of the residual tax as the relevant tax for Swiss supplementary tax is recognized as part of the minimum taxation of multinational groups of companies.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 14 - 20, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 14 - 20, 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 7 - 13, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 7 - 13, 2025.

On July 11, 2025, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Art. 12 para. 1 of the FATCA Act.

On July 10, 2025, the FTA published notification 025-DVS-2025 regarding the determination of the taxable income portion of foreign life annuity insurance policies.

The FTA publishes an analysis of the use of the deduction for childcare costs for direct federal tax purposes based on the data for 2021.

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 30. - 06. July 2025 were published.

Overview of the tax rulings of the Swiss Federal Administrative Court published between June 30 and July 6, 2025.