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.

On September 22, 2026, the FTA published the circular titled “Offset of the Effects of Cold Progression and Interest Rates for the 2027 Federal Direct Tax.”

To offset the effects of cold progression, the Federal Department of Finance (FDF) adjusts the tax rates and deductions for federal direct tax annually. The most recent changes apply to the 2027 tax year.

On September 22, 2026, the Federal Tax Administration (FTA) published the (unchanged) reimbursement and late-payment interest rates for federal taxes, levies, and penalties effective in 2027.

On September 21, 2026, the FTA published the 2024 VAT statistics.

The article “Wealth Tax on Individuals” from the Tax Information section was updated on September 24, 2026.

Overview of tax law decisions by the Swiss Federal Supreme Court published between September 14 and 20, 2026.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between September 14 and 20, 2026.

On September 18, 2026, the Federal Council enacted the Federal Act on the Extension of Loss Carryforward, which took effect on January 1, 2028.

On September 14, 2026, the Federal Tax Administration (FTA) published a FATCA group request in accordance with Art. 12, para. 1 of the FATCA Act.

Overview of the Swiss Federal Supreme Court’s tax law decisions published between September 7 and 13, 2026.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between September 7 and 13, 2026.

Overview of tax law decisions by the Swiss Federal Supreme Court published between August 31 and September 6, 2026.

Overview of tax law decisions by the Swiss Federal Administrative Court published between August 31 and September 6, 2026.

The FTA has updated the technical guidelines on the Common Reporting Standard for financial account information (“CRS”).

Overview of the Swiss Federal Supreme Court’s tax law decisions published between August 24 and 30, 2026.

Overview of tax law decisions by the Swiss Federal Administrative Court published between August 24 and 30, 2026.

The State Secretariat for International Financial Matters (SIF) has published an overview of the effects of the DTA (extent of the tax relief) with regard to Jordan.

Overview of the Swiss Federal Supreme Court’s tax law decisions published between August 17 and 23, 2026.

Overview of tax law decisions by the Swiss Federal Administrative Court published between August 17 and 23, 2026.

At its meeting on August 19, 2026, the Federal Council decided that individual taxation should take effect in 2032.

At its meeting on August 19, 2026, the Federal Council decided to enact the Federal Act on the International Automatic Exchange of Information Concerning Wage Data (AIALG) effective January 1, 2027.