Overview of tax rulings by the Swiss Federal Administrative Court published between March 23 and 29, 2026.

On March 26, 2026, the SIF published a summary of the implications of the agreement on tax relief for Brazil.

On March 23, 2026, the FTA updated the publication “Kantonsblätter.”

Overview of tax law decisions by the Swiss Federal Supreme Court published between March 16 and 22, 2026.

Overview of tax rulings by the Swiss Federal Administrative Court published between March 16 and 22, 2026.

On March 19, 2026, the FTA published the employer’s certificate for employees residing in France in accordance with Article 4 of the Switzerland–France Double Taxation Agreement, Articles 17 and 28ter of the Agreement, and the accompanying explanatory notes.

On March 19, 2026, the FTA announced that the GloBE Information Return (GIR) application is available on the federal government’s e-portal.

Overview of tax law decisions by the Swiss Federal Supreme Court published between March 9 and 15, 2026.

Overview of tax rulings by the Swiss Federal Administrative Court published between March 9 and 15, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between March 1 and March 8, 2026.

Overview of tax rulings issued by the Swiss Federal Administrative Court between March 1 and March 8, 2026.

In view of the deteriorating geopolitical situation, the Federal Council wants to strengthen Switzerland's security and defense. A temporary increase in value-added tax is intended to provide the army and security-related federal offices with the financial resources they need to better protect the population and the country against the most likely threats. The Federal Council opened the consultation process on this matter at its meeting on March 6, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between February 23 and March 1, 2026.

Overview of tax rulings issued by the Swiss Federal Administrative Court between February 23 and March 1, 2026.

The FTA has amended section 1.4 "Certification of entrepreneur status by the foreign tax authority" of VAT Info 18 Refund Procedure.

Overview of tax rulings by the Swiss Federal Supreme Court published between February 16 and 22, 2026.

Overview of tax rulings issued by the Swiss Federal Administrative Court between February 16 and 22, 2026.

The article "Taxation of imputed rental value" from the Tax Information dossier was partially updated on February 19, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between February 9 and 15, 2026.

Overview of tax rulings issued by the Swiss Federal Administrative Court between February 9 and 15, 2026.

The amendment protocol entered into force on February 9, 2026, following completion of the approval procedures in Switzerland and Italy.

Since February 10, 2026, withholding tax for domestic and foreign transactions can be reported online via the ePortal.

Overview of tax rulings by the Swiss Federal Supreme Court published between February 2 and February 8, 2026.

Overview of tax rulings issued by the Swiss Federal Administrative Court between February 2 and February 8, 2026.

On February 5, 2026, the ESTV published a notice on the subject of turnover tax – employee participation plans.

On February 3, 2026, the Federal Tax Administration published the updated list of providers of recognized pension products for tied private pension plans (pillar 3a).

On February 3, 2026, the Federal Tax Administration published the updated list of redeemable endowment insurance policies under pillar 3b.

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.