Overview of tax rulings issued by the Swiss Federal Administrative Court between December 8 and 14, 2025.

The Federal Tax Administration (FTA) has published various documents on withholding tax for 2026.

On December 10, 2025, the FTA once again pointed out the possibility of annual VAT settlement.

The Federal Tax Administration has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".

On December 8, 2025, the FTA published the new overview of VAT forms.

The dossier "Key features of the Swiss tax system" by the FTA/SSK from the Tax Information dossier was updated on December 11, 2025.

Overview of tax rulings by the Swiss Federal Supreme Court published between December 1 and December 7, 2025.

Overview of tax rulings issued by the Swiss Federal Administrative Court between December 1 and December 7, 2025.

The amendment protocol to the DTA between Switzerland and Germany has entered into force.

The amendment protocol to the DTA between Switzerland and Hungary has entered into force.

On December 4, 2025, the FTA analyzed the recently published tax statistics for natural persons for the year 2022 and placed them in the context of the pandemic years 2019–2022.

The Federal Tax Administration (FTA) has published the 2026 withholding tax rates for certain cantons.

At its meeting on December 5, the Federal Council submitted amendments to the Value Added Tax Act for consultation.

The consultation process on changes to the taxation of large gambling winnings was opened on December 5, 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 24 - 30, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 24 - 30, 2025.

At its meeting on November 26, 2025, the Federal Council amended the Ordinance on the Minimum Taxation of Large Corporate Groups. This clarifies the reporting obligation in the context of the international exchange of information regarding OECD minimum taxation and reduces the administrative burden for companies thanks to a central submission.

At its meeting on November 26, 2025, the Federal Council adopted the dispatch on the protocol of amendment to the double taxation agreement (DTA) with Croatia.

At its meeting on November 26, 2025, the Federal Council adopted the dispatch on the supplementary agreement to the double taxation agreement (DTA) with Belgium.

At its meeting on November 26, 2025, the Federal Council approved the amendment to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI).

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 17 - 23, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 17 - 23, 2025.

The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.

On November 20, 2025, the FTA published the 2022 tax statistics.

On November 20, 2025, the Federal Tax Administration (FTA) published new analyses on the distribution of taxable assets in Switzerland.

On November 17, 2025, the Federal Tax Administration (FTA) published the new tax folder "Compensation for the consequences of cold progression" valid for the 2025 tax period.

The tax deduction within the scope of the tied pension provision (pillar 3a) remains unchanged for the 2026 tax year. The maximum deductions are also the relevant payment limits.

According to the notification dated November 17, 2025 FTA has revised form no. 764 for the application of the notification procedure (Art. 38 VAT Act).

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 10 - 16, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 10 - 16, 2025.