Increase in tobacco tax as of January 1, 2025
The Federal Office for Customs and Border Security has amended Directive R-120-3 "Cross-border traffic in tobacco, manufactured tobacco products and substitute products" as of January 1, 2025.
Changes to value added tax from January 1, 2025
The partially revised VAT Act and the VAT Ordinance and various other important changes have been in force since 1.1.2025. Further information and clarifications have been published on selected topics.
Withholding tax according to DBA
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.
FTA publishes imputed interest rate on the security equity 2025
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.
Denomination of capital in functional foreign currency: exchange rates in calendar year 2024 or as at 31.12.2024
On January 7, 2025, the FTA published exchange rates for the calendar year 2024 and as at December 31, 2024 for companies with capital denominated in functional foreign currency.
Military service levy: annual average rates 2024
On January 7, 2025, the FTA published the annual average exchange rates for the conversion of income earned in foreign currency in accordance with Article 20 EPIO for the assessment of the substitute levy for the substitute year 2024.
Memorandum of Understanding between Switzerland and the USA
On January 8, the SIF published the Memorandum of Understanding dated December 5, 2024 regarding the eligibility of certain US and Swiss pension funds to claim treaty benefits pursuant to Art. 10 para. 3 DTA CH-USA.
FTA updates tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.
Annual review of international financial and tax issues 2024
On January 9, 2025, the State Secretariat for International Financial Matters (SIF) published its Annual Review of International Financial and Tax Matters 2024. In it, it lists the most important events for Switzerland in the area of international financial and tax issues.
Decisions of the Swiss Federal Administrative Court (CW 2 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between January 6 - 12, 2025.
VAT online obligation
As of January 1, 2025, all companies subject to VAT must file their VAT online via the ePortal.
Decisions of the Swiss Federal Administrative Court (CW 3 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between January 13 - 19, 2025.
FTA - Circular no. 212: Information sheets for withholding tax and overviews of double taxation agreements (as at 1.1.2025)
The Federal Tax Administration (FTA) has published Circular No. 212 "Information sheets for withholding tax and overviews of double taxation agreements" (as at 1.1.2025).
FTA publishes adjustments to VAT practice
On January 14, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
FTA publishes circular no. 32a: Reorganization of corporations and cooperatives
On January 20, 2025, the FTA published circular no. 32a regarding the "Restructuring of corporations and cooperatives".
Tax information dossier: FTA publishes English article "Transfer pricing"
The FTA has prepared an English version of the article on "Transfer pricing", which was previously only available in German and French, and published it on January 22, 2025.
Decisions of the Swiss Federal Administrative CourtCW 4 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between January 20 - 26, 2025.
Decisions of the Swiss Federal Supreme CourtCW 4 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between January 20 - 26, 2025.
Tax-recognized interest rates 2025 for advances or loans in Swiss francs and foreign currencies
On 27/28 January 2025, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2025.
Reserves from capital contributions - update of the annual change
On January 27, 2025, the FTA updated the figures on capital contributions, repayments and other changes.
FTA publishes new VAT sector information 27 Electronic platforms
On January 28, 2025, the FTA published the new VAT sector information 27 Electronic platforms.
Federal Council opens consultation on the exchange of information on OECD minimum taxation
On January 29, 2025, the Federal Council opened the consultation on the exchange of information regarding OECD minimum taxation.
Tax information dossier: Update of the article "Principles of value added tax"
The article "Principles of VAT" from the tax information dossier has been updated.
Withholding tax: certificate for employment relationships during the year for employees resident in France
On January 30, 2025, the FTA published the certificate for employment relationships during the year for employees resident in France together with the associated explanations.
Federal Council opens consultation on relief package 27
On January 29, 2025, the Federal Council adopted the consultation draft for the relief package 27 (EP27).
Decisions of the Swiss Federal Administrative CourtCW 5 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between January 27 and February 2, 2025.
Decisions of the Swiss Federal Supreme CourtCW 5 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between January 27 and February 2, 2025.
FFA - Trends in cantons and municipalities in tax utilization of natural persons and legal entities continue
According to a statement issued by the Federal Finance Administration (FFA) on February 4, 2025, the average direct taxes levied by the cantons and municipalities in Switzerland are almost one-fifth of the income of natural persons. The tax burden on the profits of legal entities is slightly less than a tenth.
Decisions of the Swiss Federal Administrative CourtCW 6 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between February 3 - 9, 2025.
Decisions of the Swiss Federal Supreme CourtCW 6 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between February 3 - 9, 2025.
List of providers of recognised tied pension products (pillar 3a)
On 10 February 2025, the Federal Tax Administration published the updated list of providers of recognized pension products for tied pension provision (pillar 3a).
VAT: Publication of the draft practice statements of the VAT Department
On February 10, 2025, two drafts on adjustments to VAT practice regarding input tax deduction were published.
List of surrenderable Pillar 3b endowment insurance policies published
On February 11, 2025, the Federal Tax Administration published the updated list of Pillar 3b capital insurance policies that can be surrendered.
BFS municipality list 2025 for assigning the correct municipality number to the correct zip code
On February 11, 2025, the FTA published the "BFS municipality list 2025 for assigning the correct municipality number to the correct zip code" for import into the payroll accounting systems.
FTA - Publications on the Value Added Tax Act MWSTG
The FTA published the new version of VAT Info 11 Reporting procedure on February 11, 2025.
Postal delivery at the weekend: Deadlines under federal law should only start on Monday
In the case of postal items that trigger a deadline and are delivered at the weekend, the deadline should only begin to run on the following working day. This principle already applies in civil procedure law and is now to be applied to all federal law.
Entry into force of amendments to laws and ordinances in tax law for the years 2026 - 2028
The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.
Decisions of the Swiss Federal Administrative CourtCW 7 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between February 10 - 16, 2025.
Decisions of the Swiss Federal Supreme CourtCW 7 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between February 10 - 16, 2025.
Federal Council adopts dispatch on the extension of the international automatic exchange of information in tax matters
On February 19, 2025, the Federal Council submitted the dispatch on the expansion of the international automatic exchange of information in tax matters (AEOI) to Parliament.
FTA publishes adjustments to VAT practice
On February 17, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
Decisions of the Swiss Federal Administrative CourtCW 8 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between February 17 - 23, 2025.
Decisions of the Swiss Federal Supreme CourtCW 8 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between February 17 - 23, 2025.
FTA publishes VAT Info 12: Net tax rates (valid from 01.01.2025)
On February 25, the FTA published a PDF version of the new VAT Info 12: Net tax rates (valid from 01.01.2025) in German on its website and on the homepage of the VAT practice publications.
FTA publishes VAT Info 13: Flat-rate tax rates (valid from 01.01.2025)
On February 25, the FTA published a PDF version of the new VAT Info 13: Flat-rate tax rates (valid from 01.01.2025) on its website and on the homepage of the VAT practice publications.
Decisions of the Swiss Federal Administrative CourtCW 9 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between February 24. - March 2, 2025.
Decisions of the Swiss Federal Supreme CourtCW 9 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between February 24 and March 2, 2025.
Dossier Tax Information: Update of the article "Taxation in the case of self-employment".
On March 4, 2025, the FTA updated the article "Taxation in the case of self-employment" from the tax information dossier.
The Federal Council rejects the popular initiative "Yes to fair federal taxes for married couples too"
At its meeting on March 7, 2025, the Federal Council adopted the dispatch on the popular initiative "Yes to fair federal taxes for married couples too - finally abolish discrimination against marriage!".
Federal Council opens consultation on change to FATCA model
At its meeting on March 7, 2025, the Federal Council opened the consultation process for a new FATCA agreement.
Decisions of the Swiss Federal Administrative CourtCW 10 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between March 3 - 9, 2025.
Decisions of the Swiss Federal Supreme CourtCW 10 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between March 3 - 9, 2025.
FTA - Reporting procedure and enclosures for contribution taxation are now submitted electronically with the VAT return
On March 10, 2025, the FTA announced that the form for the notification procedure and the enclosures for the contribution tax must now be uploaded and submitted directly in the online VAT return.
FTA - Remuneration procedure: New reciprocal right with New Zealand
On March 11, 2025, the FTA announced that Swiss companies in New Zealand can claim the refund of the Goods and Services Tax (GST) paid in New Zealand.
Tax information dossier: Update of the article "Publicity of tax registers"
On March 12, 2025, the Federal Tax Administration (FTA) updated the article "Publicity of tax registers" from the tax information dossier.
Decisions of the Swiss Federal Administrative CourtCW 11 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between March 10 - 16, 2025.
Decisions of the Swiss Federal Supreme CourtCW 11 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between March 10 - 16, 2025.
FTA updates the "Cantonal Gazettes" publication
The FTA updated the publication "Kantonsblätter" on March 17, 2025.
Supplementary tax: Tax treatment of business units that qualify as permanent establishments
On March 18, 2025, the FTA explained the treatment of business units that are considered permanent establishments in a communication on the minimum taxation of multinational enterprise groups.
Memorandum of Understanding between Switzerland and Italy - Administrative cooperation
On March 19, 2025, the SIF reported that the competent authorities of Switzerland and Italy, in accordance with Art. 7 para. 1 of the Agreement of December 23, 2020 between Switzerland and Italy on the taxation of cross-border commuters, have defined the details of the application of administrative cooperation by mutual agreement.
Switzerland and Zimbabwe sign a double taxation agreement
On March 19, 2025, Switzerland and Zimbabwe signed an agreement on the avoidance of double taxation (DTA) in the area of income taxes in Harare.
FTA publishes adjustments to VAT practice on the subject of flat-rate tax rates
On March 20, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
FTA publishes amendments to VAT practice on travel agencies and vouchers
On March 17, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
Decisions of the Swiss Federal Administrative CourtCW 12 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between March 17 - 23, 2025.
Decisions of the Swiss Federal Supreme CourtCW 12 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between March 17 - 23, 2025.
Decisions of the Swiss Federal Administrative CourtCW 13 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between March 24 - 30, 2025.
Decisions of the Swiss Federal Supreme CourtCW 13 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between March 24 - 30, 2025.
FTA updates overview of tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated its overview of tax policy proposals and initiatives.
FTA publishes adjustments to VAT practice on the subject of net tax rates
On March 31, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
Decisions of the Swiss Federal Administrative CourtCW 14 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between March 31 and April 6, 2025.
Decisions of the Swiss Federal Supreme CourtCW 14 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between March 31 and April 6, 2025.
Tax relief for various countries
On April 7, 2025, the SIF updated the overview of the effects of the agreement (extent of relief) for various countries.
FTA publishes adjustments to VAT practice on the topic of healthcare
On April 10, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
FTA publishes withholding tax rates 2025
The Federal Tax Administration (FTA) has published the 2025 withholding tax rates for all cantons. The canton of VD has corrected the rate file.
Decisions of the Swiss Federal Administrative CourtCW 15 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 7 - 13, 2025.
Decisions of the Swiss Federal Supreme CourtCW 15 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between April 7 - 13, 2025.
FTA - Publications on the Value Added Tax Act MWSTG
The FTA published the new version of VAT Info 03 Group Taxation on April 17, 2025.
Decisions of the Swiss Federal Administrative CourtCW 16 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 14 - 20, 2025.
Decisions of the Swiss Federal Supreme CourtCW 16 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between April 14 - 20, 2025.
Income and withholding tax: Determination of the maximum permissible conversion discount
On April 22, 2025, the FTA published notice 024-DVS-2025 regarding the determination of the maximum permissible conversion discount.
Tax relief for Norway
On April 24, 2025, the SIF published an overview of the effects of the agreement on tax relief for Norway.
Fiscal revenues of the federal government 2024
On April 25, 2025, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2024.
Corporate fee for radio and television: Activity report and annual financial statements 2024
On April 25, 2025, the FTA, which collects the corporate fee for radio and television, published its activity report and annual financial statements for 2024.
Partner survey 2025
On April 25, 2025, the FTA announced that it was conducting a partner survey.
Decisions of the Swiss Federal Administrative CourtCW 17 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 21 - 27, 2025.
Decisions of the Swiss Federal Supreme CourtCW 17 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between April 21 - 27, 2025.
Federal Council wants to amend the minimum taxation ordinance
At its meeting on April 30, 2025, the Federal Council opened the consultation on an amendment to the Minimum Tax Ordinance (MindStV). The Minimum Tax Ordinance is to be supplemented by the rules on the international reporting obligation (GloBE Information Return, GIR).
Updated FTA estimate on the system change for residential property taxation and distribution effects
In the Federal Council's response to the Widmer interpellation (24.4660), updated estimates of the financial impact of a reform of imputed rental value taxation were promised, taking into account additional interest rate scenarios and the distribution effects. The FTA has made these updates and published them.
FTA publishes amendments to VAT practice on the subject of security deposits
On April 29, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
Decisions of the Swiss Federal Administrative CourtCW 18 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 28 and May 4, 2025.
Decisions of the Swiss Federal Supreme CourtCW 18 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between April 28 and May 4, 2025.
Pillar 3a: FTA report on contributions and tax relief
On May 8, 2025, the FTA published the report on pillar 3a contributions and tax relief.
Decisions of the Swiss Federal Administrative CourtCW 19 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between May 5 - 11, 2025.
Decisions of the Swiss Federal Supreme CourtCW 19 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between May 5 - 11, 2025.
Swiss Tax Conference (SSK): Website www.steuern-easy.ch
On May 13, 2025, the FTA announced that the website www.steuern-easy.ch published by the SSK and managed by the FTA has been completely revised.
Federal Council adopts dispatch on the new Federal Act on the International Automatic Exchange of Information on Salary Data
At its meeting on May 14, 2025, the Federal Council adopted the dispatch on the international automatic exchange of information on salary data.
Decisions of the Swiss Federal Administrative CourtCW 20 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between May 12 - 18, 2025.
Decisions of the Swiss Federal Supreme CourtCW 20 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between May 12 - 18, 2025.
Mutual agreement between Switzerland and Liechtenstein - Dormant estates
On May 19, 2025, the SIF announced that the competent authorities of Switzerland and Liechtenstein had concluded a mutual agreement pursuant to Art. 25 para. 3 DTA CH-FL to avoid double taxation of income and assets belonging to dormant estates under Liechtenstein law.
Clarification of Notice-024-DVS-2025-d of 22.04.2025 - Income and withholding tax: Determination of the maximum permissible conversion discount
On May 19, 2025, the FTA specified the future practice in Communication 024-DVS-2025 regarding the determination of the maximum permissible conversion discount.
Tax Jobs
View All
Wenger Vieli AG – Tax Advisor (80-100%)
We are an internationally active commercial law firm with around 90 professionals. Our offices are located in Zurich and Zug. We are looking for new members to join our tax team in Zurich's Seefeld district, either immediately or by agreement.
Baryon AG – Tax Consultant (80-100%)
As an independent, experienced, and strategically minded company based in Zurich, Baryon AG focuses on three areas of business: asset management, tax consulting, and corporate and legal consulting. Close cooperation between the various divisions and the Baryon network of selected specialists from Switzerland and abroad ensure that private and institutional clients receive first-class, tailor-made solutions.
Walder Wyss AG – Tax expert (80-100%)
We are looking for a tax expert for our location in Basel to start immediately or at the earliest possible date.
swisspartners Group AG - Tax Consultant 80 - 100% (a)
We are looking for support for our tax team within the Fiduciary business unit at our Zurich location in the heart of the city. You will work in a small, experienced team of two qualified tax experts and have the opportunity to actively contribute and expand your knowledge. Ideally, you should already be training to become a certified tax expert and would like to deepen your theoretical knowledge in practice. We are looking for a precise, committed and motivated person as a Tax Consultant 80 - 100% (a) with immediate effect or by arrangement.
Increase the reach of your job ad!
In cooperation with Cosmos Verlag and KOMUNIQUE, your job advertisements will be presented in a targeted manner on the most important platforms for tax lawyers.
With a free account on taxlawjobs.ch you can post and manage job advertisements on our taxlawblog independently!
You can find more information here.
Seminars & Events
View All
EXPERTsuisse – Certified tax expert| Information events for the start of studies in 2026
- Strategic advice, sustainable design, forward thinking in tax matters
- Modular, flexible, practical
- Networked knowledge for complex challenges
- Future skills for companies, individuals, and public authorities
- Expert status with responsibility, diversity, and prospects
.jpeg)
ISIS) – Tax issues in M&A transactions | March 24, 2026
M&A transactions raise numerous tax issues, whether in the area of financing or structuring prior to a sale, e.g. by means of carve-outs or in the case of non-operating assets, or restructuring after a sale. Not only Swiss but also international aspects must be taken into account here. Speakers from consulting firms and tax authorities will examine current tax developments from various perspectives using practical case studies and discuss them with participants.
Projectos Seminar – Real Estate in Companies – Sales and Restructuring | April 16, 2026
The seminar "Real Estate in Companies – Sales and Restructuring" offers a comprehensive overview of the special tax considerations involved in transactions and restructuring in the case of companies that own real estate.
EXPERTsuisse – Certificate Course «Tax Accounting & Reporting» | April 2026
<span>Tax accounting is becoming increasingly important in business practice. The «Tax Accounting & Reporting» certificate course provides in-depth and practical knowledge of the interface between accounting and tax law.</span>
.jpg)
SwissAccounting – Our courses in 2026
Our continuing education courses cover the latest and most important topics and are taught by top lecturers in a practical manner. Most of our courses are hybrid, which means that you can decide on each day of the course whether you want to attend in person or online via Zoom. This makes it easy to combine our continuing education courses with your everyday working life.
fisca - Continuing education in tax practice
fisca has been offering practical training in the field of tax law and related specialist areas such as pensions, accounting and law since 2013.
The central concern in knowledge transfer is consistent practical relevance, a high degree of topicality and the use of competent speakers from administration, teaching and consulting.
Advertise events!
On the taxlawblog we offer you the opportunity to post events and seminars related to tax law.
- Targeted placement in a tax environment.
- High visibility on the largest tax blog in Switzerland.
- Additional publication in our weekly newsletter with more than 2,000 subscribers.
Costs: CHF 400 per advertisement. The ad will appear on the blog for four weeks and in four issues of the newsletter.
You interested? Write to us at hello@taxlawblog.ch.
Services
View All
No items found.
