FTA updates overview of tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated its overview of tax policy proposals and initiatives.
Decisions of the Swiss Federal Administrative CourtCW 21 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between May 19 - 25, 2025.
Decisions of the Swiss Federal Supreme CourtCW 21 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between May 19 - 25, 2025.
FTA updates the "Current taxes" dossier
The dossier “Applicable taxes” was updated on 26 May 2025.
Decisions of the Swiss Federal Administrative Court ( CW 22 - 2025)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between May 26 and June 1, 2025.
Decisions of the Swiss Federal Supreme Court ( CW 22 - 2025)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between May 26 and June 1, 2025.
FTA publishes new tax folder on "Taxation according to expenditure"
The Federal Tax Administration (FTA) launched the new tax folder "Taxation according to expenditure" on June 2, 2025.
FTA - Tax statistics 2024
The Federal Tax Administration (FTA) has published the "Tax statistics 2024 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden in Switzerland.
Memorandum of Understanding between Switzerland and Sweden
On June 2, 2025, the SIF published a Memorandum of Understanding between Switzerland and Sweden.
Publication reference: Message and draft amendment to the Withholding Tax Act (too-big-to-fail instruments)
At its meeting on June 6, 2025, the Federal Council approved the dispatch and draft amendment to the Withholding Tax Act (too-big-to-fail instruments).
Federal Council adopts dispatch approving the list of 74 partner states for the automatic exchange of information on crypto assets
On June 6, 2025, the Federal Council adopted the dispatch approving the introduction of the international automatic exchange of information (AEOI) on crypto assets with the relevant partner states. Entry into force is planned for 2026 with the first exchange of data in 2027.
Decisions of the Swiss Federal Administrative CourtCW 23 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between June 02 - 08, 2025.
Decisions of the Swiss Federal Supreme CourtCW 23 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between June 02 - 08, 2025.
Decisions of the Swiss Federal Administrative CourtCW 24 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between June 9 - 15, 2025.
Decisions of the Swiss Federal Supreme CourtCW 24 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between June 9 - 15, 2025.
New digital declaration of relocation procedures
On June 16, 2025, the FTA announced that the relocation procedure must now be declared digitally.
Tax information dossier "Taxation at source"
The "Taxation at source" dossier from the tax information dossier has been updated.
VAT: Publication of the draft practice statements of the VAT Department
On June 16, 2025, three drafts of practical adjustments to VAT were published.
Decisions of the Swiss Federal Administrative CourtCW 25 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between June 16 - 22, 2025.
Decisions of the Swiss Federal Supreme CourtCW 25 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between June 16 - 22, 2025.
FTA publishes notifications of receipt for the FATCA agreement
The Federal Tax Administration (FTA) published FATCA group requests in accordance with Art. 12 para. 1 FATCA Act on June 24, 2025.
Federal Council discusses status of talks on US tariffs
On June 25, 2025, the Federal Council was informed by President Karin Keller-Sutter and Vice President Guy Parmelin about the status of talks with the USA on the definitive lifting of the additional tariffs decided by the USA.
New edition of the brochure "The Swiss tax system
The brochure "The Swiss tax system" was updated on June 26, 2025. It provides an overview of taxes at federal, cantonal and communal level and addresses cantonal peculiarities.
Decisions of the Swiss Federal Administrative CourtCW 26 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between June 23 - 29, 2025.
Decisions of the Swiss Federal Supreme CourtCW 26 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between June 23 - 29, 2025.
FTA updates overview of tax policy proposals and initiatives
The Federal Tax Administration (FTA) updated the overview of tax policy proposals and initiatives on July 1, 2025.
Directive 09 Mineral oil tax and CO2 levy (R-09)
The revised Directive 09 - Mineral Oil Tax and CO2 Levy (R-09) was published on July 1, 2025.
Decisions of the Swiss Federal Administrative CourtCW 27 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between June 30 and July 6, 2025.
Decisions of the Swiss Federal Supreme CourtCW 27 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between June 30. - 06. July 2025 were published.
FTA publishes analysis on the use of the deduction for third-party childcare costs
The FTA publishes an analysis of the use of the deduction for childcare costs for direct federal tax purposes based on the data for 2021.
Clarification of Notice-025-DVS-2025-d of 10.07.2025 - Income tax: Determination of the taxable income portion for foreign life annuity insurance policies
On July 10, 2025, the FTA published notification 025-DVS-2025 regarding the determination of the taxable income portion of foreign life annuity insurance policies.
FTA publishes notifications of receipt for the FATCA agreement
On July 11, 2025, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Art. 12 para. 1 of the FATCA Act.
Decisions of the Swiss Federal Administrative CourtCW 28 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between July 7 - 13, 2025.
Decisions of the Swiss Federal Supreme CourtCW 28 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between July 7 - 13, 2025.
Decisions of the Swiss Federal Administrative CourtCW 29 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between July 14 - 20, 2025.
Decisions of the Swiss Federal Supreme CourtCW 29 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between July 14 - 20, 2025.
Supplementary tax: crediting of residual tax as the relevant tax for Swiss supplementary tax
On 24 July 2025, the FTA published a notice stating that the crediting of the residual tax as the relevant tax for Swiss supplementary tax is recognized as part of the minimum taxation of multinational groups of companies.
Decisions of the Swiss Federal Administrative CourtCW 30 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between July 21 - 27, 2025.
Decisions of the Swiss Federal Supreme CourtCW 30 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between July 21 - 27, 2025.
Switzerland and Croatia sign protocol of amendment to double taxation agreement
On July 18, 2025, Switzerland and Croatia signed a protocol of amendment to the double taxation agreement (DTA) in the area of taxes on income and capital.
Entry into force of the protocol of amendment to the double taxation agreement with Serbia
The protocol of amendment to the double taxation agreement (DTA) between Switzerland and Serbia entered into force on July 18, 2025. With individual exceptions, most of the amendments are applicable from January 1, 2026.
Switzerland and Belgium sign protocol of amendment to double taxation agreement
On July 16, 2025, Switzerland and Belgium signed a protocol of amendment to the double taxation agreement (DTA) in the area of taxes on income and capital.
Entry into force of the supplementary agreement (in particular home office) to the double taxation agreement between Switzerland and France
The supplementary agreement to the double taxation agreement between Switzerland and France entered into force on July 24, 2025.
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.
FTA publishes draft on VAT practice adjustment (Spitex services and introduction of TARDOC)
The FTA published a draft on VAT practice on its website on July 31, 2025.
Decisions of the Swiss Federal Administrative CourtCW 31 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between July 28 and August 3, 2025.
Decisions of the Swiss Federal Supreme CourtCW 31 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between July 28 and August 3, 2025.
Decisions of the Swiss Federal Administrative CourtCW 32 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between August 4 - 10, 2025.
Decisions of the Swiss Federal Supreme CourtCW 32 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between August 4 - 10, 2025.
Supplementary tax: Date of application of the safe harbor rules on hybrid arbitrage arrangements in accordance with the administrative guidelines of December 18, 2023
The FTA announces that the rules regarding hybrid arbitrage arrangements under the temporary CbCR safe harbor of the administrative guidance of December 18, 2023 will apply to transactions after December 18, 2023.
Temporary continuation of the special VAT rate for the hotel industry
The special VAT rate of 3.8% for the hotel and para-hotel industry is to be continued for eight years. The Federal Council opened the consultation process at its meeting on August 13, 2025.
Federal Council opens consultation on AEOI with 8 other partner states
At its meeting on August 13, 2025, the Federal Council opened the consultation on the introduction of the automatic exchange of information on financial accounts (AEOI) with 8 additional countries. The AEOI with these partner states is scheduled to enter into force on January 1, 2027.
Federal Council and Parliament recommend reform of residential property taxation for approval
The Federal Council and Parliament recommend that the creation of a constitutional basis for cantonal property taxes on second homes be adopted on September 28, 2025. The bill is the prerequisite for a comprehensive reform of residential property taxation in Switzerland, which also aims to abolish the imputed rental value.
Decisions of the Swiss Federal Administrative CourtCW 33 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between August 11 - 17, 2025.
Decisions of the Swiss Federal Supreme CourtCW 33 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between August 11 - 17, 2025.
Decisions of the Swiss Federal Administrative CourtCW 34 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between August 18 - 24, 2025.
Decisions of the Swiss Federal Supreme CourtCW 34 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between August 18 - 24, 2025.
Decisions of the Swiss Federal Administrative CourtCW 35 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between August 25 - 31, 2025.
Decisions of the Swiss Federal Supreme CourtCW 35 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between August 25 - 31, 2025.
Extension of the deadline for submitting VAT returns
In its communication dated September 1, 2025, the FTA points out that deadline extensions for VAT returns can only be requested via the "VAT return" ePortal service.
Decisions of the Swiss Federal Administrative CourtCW 36 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between September 1 - 7, 2025.
Decisions of the Swiss Federal Supreme CourtCW 36 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 1 - 7, 2025.
VAT accounting modalities can be adjusted directly online
On September 8, 2025, the FTA announced that the VAT settlement modalities can now be adjusted directly in the "VAT settlement" online service.
FTA publishes new refund and default interest rates for federal taxes from 2026
On September 11, 2025, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2026.
FDF adjusts tax rates and deductions to inflation
The Federal Department of Finance (FDF) adjusts the rates and deductions for direct federal tax annually to offset the effects of cold progression. The latest changes concern the 2026 tax year.
FTA publishes circular "Compensation for the consequences of cold progression and interest rates for direct federal tax 2026"
On September 11, 2025, the FTA published the circular "Compensation for the consequences of cold progression and interest rates for direct federal tax 2026".
Federal Council adopts dispatch on the exchange of information on OECD minimum taxation
At its meeting on September 12, 2025, the Federal Council adopted the dispatch on the approval of the international legal basis for the exchange of information for OECD minimum taxation.
Decisions of the Swiss Federal Administrative CourtCW 37 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between September 8 - 14, 2025.
Decisions of the Swiss Federal Supreme CourtCW 37 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 8 - 14, 2025.
FTA publishes notice of receipt for FATCA agreement
On September 15, 2025, the Federal Tax Administration (FTA) published a FATCA group request in accordance with Art. 12 para. 1 of the FATCA Act.
Publication note - Making the issue tax more startup-friendly
At its meeting on September 19, 2025, the Federal Council adopted the report in fulfillment of postulate 23.3262 Silberschmidt of March 16, 2023 "Making the emissions tax more startup-friendly".
Decisions of the Swiss Federal Administrative CourtCW 38 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between September 15 - 21, 2025.
Decisions of the Swiss Federal Supreme CourtCW 38 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 15 - 21, 2025.
Swiss tax system - FTA publications
On September 22, 2025, the FTA supplemented the cantonal gazettes with the regulations on taxation according to expenditure and also the tax folder "Taxation according to expenditure". The tax folder "Personal tax - poll tax" was also completely revised.
FTA publishes final rulings on the FATCA agreement
On September 24, 2025, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Decisions of the Swiss Federal Administrative CourtCW 39 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between September 22 - 28, 2025.
Decisions of the Swiss Federal Supreme CourtCW 39 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 22 - 28, 2025.
FTA publishes adjustments to VAT practice on various topics
On September 29, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
AGOV replaces CH-Login
The Confederation is expanding the registration options in the ePortal. In addition to the CH login, the AGOV login is also available.
Tax information dossiers "Income tax for individuals" and "Brief overview of income tax for individuals"
The tax information dossiers "Income tax of natural persons" and "Brief overview of income tax of natural persons" have been updated.
Decisions of the Swiss Federal Administrative CourtCW 40- 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between September 29 - October 05, 2025.
Decisions of the Swiss Federal Supreme CourtCW 40 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 29 - October 05, 2025.
Switching off "VAT accounting easy"
On October 6, 2025, the FTA announced that it will implement future security requirements for its services in the ePortal and will therefore no longer offer "MWST-Abrechnung easy" from May 2026.
Tax information dossiers "Penalty provisions for direct taxes" and "Subsequent taxation"
The tax information dossiers "Penalty provisions for direct taxes" and "Subsequent taxation" have been updated.
Decisions of the Swiss Federal Administrative CourtCW 41- 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between October 06 - 12, 2025.
Decisions of the Swiss Federal Supreme CourtCW 41 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between October 06 - 12, 2025.
FTA updates tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.
Consultation agreement between Switzerland and Germany
The State Secretariat for International Financial Matters SIF announced on October 16, 2025 that the competent authorities of Switzerland and Germany have agreed to extend the consultation agreement on the application of Article 15 paragraph 4 of the double taxation agreement between Switzerland and Germany.
Decisions of the Swiss Federal Administrative CourtCW 42- 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between October 13 - 19, 2025.
Decisions of the Swiss Federal Supreme CourtCW 42 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between October 13 - 19, 2025.
Signing and opening of the consultation on the protocol of amendment to the AEOI Switzerland-EU in tax matters
The Protocol of Amendment to the Agreement on the Automatic Exchange of Financial Account Information to Promote Tax Compliance in International Matters, signed on October 20, 2025, adapts the agreement to the amended OECD standard and supplements it with new provisions on administrative assistance in the collection of VAT claims. The consultation will last until February 6, 2026.
FTA publishes two drafts on the VAT practice adjustment
On October 24, 2025, the FTA published two drafts on VAT practice on its website.
FTA publishes final rulings on the FATCA agreement
On October 20, 2025, the Federal Tax Administration (FTA) published final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Decisions of the Swiss Federal Administrative CourtCW 43- 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between October 20 - 26, 2025.
Decisions of the Swiss Federal Supreme CourtCW 43 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between October 20 - 26, 2025.
Federal Council publishes report on the revision of VAT in the healthcare sector: simplification, competitive neutrality and relief for consumers
On October 29, 2025, the Federal Council published the report "New regulation of VAT in the area of healthcare: simplification, competitive neutrality and relief for consumers" in fulfillment of postulate 23.3132 Noser of March 14, 2023.
FTA publishes circular "Withholding tax rates 2026"
The Federal Tax Administration (FTA) has published the circular "Withholding tax rates 2026".
FTA publishes adjustments to VAT practice
On October 31, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
Decisions of the Swiss Federal Administrative CourtCW 44 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between October 27 and November 2, 2025.
Decisions of the Swiss Federal Supreme CourtCW 44 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between October 27 and November 2, 2025.
Tax Jobs
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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.
realtax AG - Tax consultant with focus on VAT
Are you someone who gets stuck in, thinks for yourself and likes to take on responsibility? Do you like to keep an overview and enjoy supporting customers? Then this could be your next job. To strengthen our committed and growing tax consulting firm in Zurich, we are looking for an independent, motivated person as a tax consultant with a focus on VAT as of February 1, 2026 or by arrangement
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Altenburger Ltd legal + tax - Experienced tax lawyer
We are an internationally oriented law firm with offices in Zurich, Geneva and Lugano. To strengthen our tax team in Zurich, we are looking for a dedicated tax lawyer - with medium-term prospects of becoming a partner - to start immediately or by arrangement.
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Seminars & Events
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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.
EXPERTsuisse Tax Highlights 2026
Découvrez dès maintenant nos formationscontinues sur les actualités fiscales de l’année.
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ISIS) – AI as an assistant in tax practice | February 3, 2026
AI applications are also changing the world of taxation. These new tools enable work to be done more efficiently. This webinar aims to provide an overview of the technical and professional fundamentals and offer an outlook on future possibilities. A particular focus is placed on profitable and reliable practical applications.
Projectos Seminars – Continuing Education in Taxation
For over 27 years, Projectos Seminare AG has been committed to providing continuing education in the areas of tax law, labor law, and commercial law through specialized courses and seminars. Our specialized seminars are certified by Cicero and recognized as continuing education by EXPERT-suisse and TREU-HAND SUISSE.
Thanks to our extensive network of specialists in a wide range of economic fields, we always have our finger on the pulse of the latest developments. We are delighted to share this knowledge with you.
Seminar overview & further information
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.
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