Overview of tax rulings by the Swiss Federal Supreme Court published between January 26 and February 1, 2026.

Overview of tax rulings issued by the Swiss Federal Administrative Court between January 26 and February 1, 2026.

The Federal Tax Administration (FTA) has published the taxable portions of foreign life annuity insurance policies and life annuity and maintenance contracts (see Art. 22 para. 3 lit. c DBG) for the 2025 tax year.

On January 30, 2026, the FTA published a draft of its VAT practice on its website.

On January 29/30, 2026, the FTA published circulars on the tax-recognized interest rates in Swiss francs and foreign currencies for 2026.

The article "Tax rate and tax footing" from the Tax Information dossier was updated on January 1, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between January 19 and 25, 2026.

Overview of tax rulings by the Swiss Federal Administrative Court published between January 19 and 25, 2026.

The Federal Tax Administration (FTA) has published Circular No. 217 "Information sheets on withholding tax and overviews of double taxation agreements" (as of January 1, 2026).

Overview of tax rulings by the Swiss Federal Supreme Court published between January 12 and 18, 2026.

Overview of tax rulings issued by the Swiss Federal Administrative Court between January 12 and 18, 2026.

On January 15, 2026, the Federal Tax Administration (FTA) published revised guidelines on the standard for the automatic exchange of information in tax matters (AEOI financial accounts).

On January 13, 2026, the Federal Tax Administration (FTA) updated its overview table of parliamentary motions and initiatives in the area of taxation.

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.