Overview of tax law decisions by the Swiss Federal Administrative Court published between May 11 and 17, 2026.

Administrative criminal law is to be brought into line with the rules of criminal procedure. At its meeting on May 13, 2026, the Federal Council took note of the results of the consultation process and instructed the Federal Department of Justice and Police (FDJP) to draft a corresponding message.

The new FTA portal has been available since May 11, 2025. It brings together numerous FTA online services in a single, centralized overview. Authorizations and services are now consolidated in one place and are easier to access.

Overview of tax law decisions by the Swiss Federal Supreme Court published between May 4 and May 10, 2026.

Overview of tax law decisions by the Swiss Federal Administrative Court published between May 4 and May 10, 2026.

At its meeting on May 6, 2026, the Federal Council launched a public consultation on an amendment to the Ordinance on Minimum Taxation. In doing so, it is implementing two identical parliamentary motions. These motions call for the application of an OECD administrative guideline one year later than provided for internationally.

Overview of tax law decisions by the Swiss Federal Supreme Court published between April 27 and May 3, 2026.

Overview of tax law decisions by the Swiss Federal Administrative Court published between April 27 and May 3, 2026.

The State Secretariat for International Financial Matters (SIF) has announced that a new agreement between Switzerland and France on the taxation of cross-border telework was concluded on April 29, 2026.

The exemptions for "too big to fail" (TBTF) instruments under withholding tax are being extended again on a temporary basis.

The Federal Tax Administration has published its 2025 Annual Report. The report details federal tax revenues and the substance of tax policy matters.

The Federal Tax Administration has published its 2025 Annual Report on the Radio and Television License Fee.

The published statistics provide information on federal tax revenues in 2025 as well as the chronological development of legislation.

Overview of tax law decisions by the Swiss Federal Supreme Court published between April 20 and 26, 2026.

Overview of tax rulings by the Swiss Federal Administrative Court published between April 20 and 26, 2026.

Overview of tax law decisions by the Swiss Federal Supreme Court published between April 13 and 19, 2026.

Overview of tax law decisions by the Swiss Federal Administrative Court published between April 13 and 19, 2026.

Starting May 11, the FTA portal will consolidate various online services into a single overview.

On April 15, the Federal Council adopted the dispatch on the special VAT rate for accommodation services.

The FTA has updated the tax policy motions and initiatives.

Overview of tax rulings by the Swiss Federal Supreme Court published between April 6 and 12, 2026.

Overview of tax rulings by the Swiss Federal Administrative Court published between April 6 and 12, 2026.

On April 7, 2026, the FTA provided information on the effective date of the new safe harbor rules under the minimum tax regime for large multinational enterprise groups.

On April 7, 2026, the FTA provided information regarding the application of the administrative guidance on Article 9.1 of the GloBE Model Rules dated January 13, in connection with two identical motions that had been adopted, as part of the minimum taxation of large multinational enterprise groups.

Overview of tax law decisions by the Swiss Federal Supreme Court published between March 30 and April 5, 2026.

Overview of tax law decisions by the Swiss Federal Administrative Court published between March 30 and April 5, 2026.

On April 2, 2026, the Federal Tax Administration (FTA) updated the article “Taxation of Legal Entities” in the Tax Information section.

At its meeting on April 1, 2026, the Federal Council decided that the reform of home ownership taxation will take effect on January 1, 2029.

Overview of tax law decisions by the Swiss Federal Supreme Court published between March 23 and 29, 2026.

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