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.

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.