Overview of tax rulings by the Swiss Federal Supreme Court published between January 5 and 11, 2026.

Overview of tax rulings by the Swiss Federal Administrative Court published between January 5 and 11, 2026.

On January 9, 2026, the ESTV published conversion rates for the 2025 calendar year and as of December 31, 2025, for companies with capital denominated in functional foreign currencies.

The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.

On January 7, 2026, the FTA published the annual average exchange rates for converting income earned in foreign currencies in accordance with Article 20 WPEV for the assessment of the substitute tax for the substitute year 2025.

On January 5, 2026, the FTA updated the article "Military service exemption tax" in the Tax Information dossier.

On January 5, 2026, the FTA published the "FSO municipal list 2026 for assigning the correct municipal number to the correct postal code" for import into payroll accounting systems.

The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.

Overview of tax rulings by the Swiss Federal Supreme Court published between December 22, 2025, and January 4, 2026.

Overview of tax rulings issued by the Swiss Federal Administrative Court between December 22, 2025, and January 4, 2026.

On December 29, 2025, the ESTV adjusted its practice regarding the "mileage allowance."

On December 22, 2025, the FTA published Circular No. 18a, which replaces Circular No. 18 as of January 1, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between December 15 and 21, 2025.

Overview of tax rulings by the Swiss Federal Administrative Court published between December 15 and 21, 2025.

On December 17, 2025, the FTA announced that Refinitiv SA would relinquish its status as a data supplier recognized by the FTA for the classification of taxable documents in the area of sales tax as of January 1, 2026.

The "tax folders" for the 2025 tax period were published on December 16, 2025.

Overview of tax rulings by the Swiss Federal Supreme Court published between December 8 and 14, 2025.

Overview of tax rulings issued by the Swiss Federal Administrative Court between December 8 and 14, 2025.

The Federal Tax Administration (FTA) has published various documents on withholding tax for 2026.

On December 10, 2025, the FTA once again pointed out the possibility of annual VAT settlement.

The Federal Tax Administration has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".

On December 8, 2025, the FTA published the new overview of VAT forms.

The dossier "Key features of the Swiss tax system" by the FTA/SSK from the Tax Information dossier was updated on December 11, 2025.

Overview of tax rulings by the Swiss Federal Supreme Court published between December 1 and December 7, 2025.

Overview of tax rulings issued by the Swiss Federal Administrative Court between December 1 and December 7, 2025.

The amendment protocol to the DTA between Switzerland and Germany has entered into force.

The amendment protocol to the DTA between Switzerland and Hungary has entered into force.

On December 4, 2025, the FTA analyzed the recently published tax statistics for natural persons for the year 2022 and placed them in the context of the pandemic years 2019–2022.

The Federal Tax Administration (FTA) has published the 2026 withholding tax rates for certain cantons.

At its meeting on December 5, the Federal Council submitted amendments to the Value Added Tax Act for consultation.