Overview of the Swiss Federal Supreme Court’s tax law decisions published between November 2 and 8, 2026.

Overview of tax law decisions by the Swiss Federal Administrative Court published between November 2 and November 8, 2026.

On November 5, 2026, the FTA published Circular No. 51, "Own Participation Rights."

On November 5, 2026, the Zurich Cantonal Tax Office amended the “Equity Interests” guidance document and the related practice regarding the reduction of capital gains tax on loans to group companies. In addition, other regulations were amended.

Starting November 9, 2026, taxpayers will be able to deregister their business from the VAT system, create a new VAT group, or edit an existing group on the FTA portal.

This circular outlines the tax treatment of employee stock plans at the employer level, taking into account Federal Supreme Court Decision 9C_135/2023 dated June 6, 2024.

The published statistics provide information on key statistical indicators and results related to direct federal taxes paid by individuals and legal entities for the 2023 tax year. Results are presented for municipalities, cantons, and Switzerland as a whole. In addition, data on the financial circumstances of individuals is included.

Overview of tax law decisions by the Swiss Federal Supreme Court published between October 26 and November 1, 2026.

Overview of tax law decisions by the Swiss Federal Administrative Court published between October 26 and November 1, 2026.

The FTA has updated the tax policy motions and initiatives.

On October 27, 2026, the Federal Tax Administration (FTA) published two drafts for practical adjustments in the area of value-added tax.

Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 19 and October 25, 2026.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between October 19 and October 25, 2026.

On October 23, 2026, the FTA published a document with selective updates titled “Structure and Record Formats of Withholding Tax Rates for Import into Payroll Accounting Systems (ERP Systems).”

At its meeting on October 21, 2026, the Federal Council amended the ordinance on minimum taxation for large corporate groups.

The Federal Tax Administration (FTA) has published the circular titled “Withholding Tax Rates 2027.”

Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 12 and October 18, 2026.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between October 11 and October 18, 2026.

On October 16, 2026, the Federal Tax Administration (FTA) published FATCA group requests in accordance with Article 12(1) of the FATCA Act and final rulings in accordance with Article 5(3)(b) of the FATCA Agreement.

The article “Subjective Tax Liability” from the Tax Information dossier was updated on October 15, 2026.

According to a press release issued by the Federal Tax Administration (FTA) on October 15, 2026, the FTA has exchanged financial account information with 113 countries. This exchange takes place within the framework of the global standard for the automatic exchange of information (AEOI).

Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 5 and October 11, 2026.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between October 5 and October 11, 2026.

The maximum allowable tax deduction under the tied self-provision plan (Pillar 3a) is now 7,373 francs (currently 7,258 francs) for individuals who already have a Pillar 2 plan, and 36,864 francs (currently 36,288 francs) for individuals without a Pillar 2 plan. The changes will take effect on January 1, 2027.

On November 29, 2026, voters will vote on additional funding for the AHV through an increase in the value-added tax. The Federal Council and Parliament recommend approving the 0.4 percentage point increase in the value-added tax.

Overview of tax law decisions by the Swiss Federal Supreme Court published between September 28 and October 4, 2026.

Overview of tax law decisions by the Swiss Federal Administrative Court published between September 28 and October 4, 2026.

On October 1, 2026, two draft proposals for practical adjustments to the value-added tax were published.

Overview of the Swiss Federal Supreme Court’s tax law decisions published between September 21 and 27, 2026.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between September 21 and 27, 2026.