Federal Council adopts dispatch on double taxation agreement with Zimbabwe

At its meeting on November 5, 2025, the Federal Council adopted the dispatch on the DTA with Zimbabwe.

Value added tax in Switzerland in 2023

On November 6, 2025, the FTA published the publication series "Value Added Tax in Switzerland 2023".

Decisions of the Swiss Federal Administrative CourtCW 45 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 3 - 9, 2025.

Decisions of the Swiss Federal Supreme CourtCW 45 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 3 - 9, 2025.

Decisions of the Swiss Federal Administrative CourtCW 46 - 2025)

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

Decisions of the Swiss Federal Supreme CourtCW 46 - 2025)

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

Revised form no. 764 for the application of the notification procedure (Art. 38 MWSTG)

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).

Maximum pillar 3a deductions in tax year 2026

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.

FTA publishes new tax folder "Compensation for the consequences of cold progression" valid for the 2025 tax period

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.

FTA publishes new analyses on the distribution of taxable assets in Switzerland (2022)

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

FTA publishes tax statistics for natural persons and legal entities for 2022

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

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 47 - 2025)

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

Decisions of the Swiss Federal Supreme CourtCW 47 - 2025)

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

Federal Council approves amendment to automatic exchange of information in tax matters

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).

Federal Council adopts dispatch on the amendment of the DTA with Belgium

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.

Federal Council adopts dispatch on the amendment of the DTA with Croatia

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.

Federal Council specifies the ordinance on the minimum taxation of large companies with regard to the international reporting obligation

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.

Decisions of the Swiss Federal Administrative CourtCW 48 - 2025)

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

Decisions of the Swiss Federal Supreme CourtCW 48 - 2025)

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

Consultation on changes to the taxation of large gambling winnings

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

Federal Council opens consultation on amendments to the Value Added Tax Act

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

FTA publishes withholding tax rates for 2026

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

Tax statistics 2022: How incomes have recovered from the pandemic

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.

Entry into force of the Protocol amending the double taxation agreement with Hungary

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

Entry into force of the amendment protocol to the double taxation agreement with Germany

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

Decisions of the Swiss Federal Administrative Court (CW - 2025)

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

Decisions of the Swiss Federal Supreme Court (CW - 2025)

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

Tax information dossier "Key features of the Swiss tax system"

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

New overview of VAT forms

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

Instructions for completing the salary statement or pension statement and questions and answers on the salary statement

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".

Only settle VAT once a year

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

Withholding tax 2026 – new publications

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

Decisions of the Swiss Federal Administrative Court (CW - 2025)

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

Decisions of the Swiss Federal Supreme Court (CW - 2025)

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

Swiss tax system – Tax folder 2025

The "tax folders" for the 2025 tax period were published on December 16, 2025.

Notice-028-S-2025-e dated December 17, 2025 - Sales tax - Recognized data suppliers

On December 17, 2025, the FTA announced that Refinitiv SA would relinquish its status as a data supplier recognized by the FTA for the classification of taxable documents in the area of sales tax as of January 1, 2026.

Decisions of the Swiss Federal Administrative Court (CW - 2025)

Overview of tax rulings by the Swiss Federal Administrative Court published between December 15 and 21, 2025.

Decisions of the Swiss Federal Supreme Court (CW - 2025)

Overview of tax rulings by the Swiss Federal Supreme Court published between December 15 and 21, 2025.

Denomination of capital in functional foreign currency: Exchange rates in the calendar year 2025 or as of December 31, 2025

On January 9, 2026, the ESTV published conversion rates for the 2025 calendar year and as of December 31, 2025, for companies with capital denominated in functional foreign currencies.

FTA publishes revised guidelines on automatic exchange of information (AEOI)

On January 15, 2026, the Federal Tax Administration (FTA) published revised guidelines on the standard for the automatic exchange of information in tax matters (AEOI financial accounts).

Federal Council Enacts Federal Law on the International Automatic Exchange of Information Concerning Wage Data

At its meeting on August 19, 2026, the Federal Council decided to enact the Federal Act on the International Automatic Exchange of Information Concerning Wage Data (AIALG) effective January 1, 2027.

FTA publishes notice of receipt for FATCA agreement

On September 14, 2026, the Federal Tax Administration (FTA) published a FATCA group request in accordance with Art. 12, para. 1 of the FATCA Act.

The FTA publishes a notice of receipt regarding group requests and notifications concerning the issuance of final rulings under the FATCA Agreement

On October 16, 2026, the Federal Tax Administration (FTA) published FATCA group requests in accordance with Article 12(1) of the FATCA Act and final rulings in accordance with Article 5(3)(b) of the FATCA Agreement.

Tax Jobs

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PKF Consulting AG – Senior Tax Advisor - Certified Tax Expert (80–100%)

Help shape our clients’ tax future! PKF Zurich combines personalized advice and international expertise with modern technologies. To expand our tax team, we are looking for a dedicated professional who can assist companies and individuals with complex domestic and international tax issues and develop sustainable solutions.

Further information (original advertisement)

Bommer + Partner Treuhand KLG – Tax Specialist 80–100% (m/f/d)

Keep the numbers under control. Focus on tax issues. Look toward the future. 🚀 We’re looking for a dedicated professional to join us as a 👉 Tax Specialist 80–100% (m/f/d) | Look forward to exciting tax cases, diverse fiduciary responsibilities, direct client contact, and genuine opportunities for growth as part of a team of about 80 people in Bern.

Further information (original advertisement)

OBERSON ABELS SA – Tax Attorney or Tax Lawyer (80–100%)

OBERSON ABELS AG is a renowned law firm with five offices in Switzerland that focuses primarily on tax law, commercial law, financial law, estate law, and related legal fields. Drawing on our expertise, we provide advisory and litigation services to companies, private individuals, public entities, and NGOs in both national and international contexts.

Further information (original advertisement)

profitax ag – Tax Specialist (certified or in training)

Are complex tax issues your passion? We’re not looking for stopgaps, but for people who want to help shape our future—and you might be just the right fit for our team. As a tax boutique, we step in where others have reached a dead end—and think boldly, creatively, and with a focus on solutions. We find new paths for our clients where there seem to be none left—and that’s exactly what inspires us day after day.

Further information (original advertisement)

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

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ISIS) – Boundless Privacy: International Tax and Estate Planning for Individuals and Families | November 10, 2026

This seminar is designed for advisors who assist high-net-worth individuals and families with cross-border lifestyles, residency arrangements, and asset structures. The goal of the seminar is to provide an in-depth understanding of the legal, tax, and practical challenges of international mobility and to present practical solutions for legally sound and forward-looking planning.

Further information & registration

Certified tax expert/-in | Virtual information sessions on October 29, 2026, and November 26, 2026

EXPERTsuisse’s STEX program specifically prepares you for this demanding role. Through a modular curriculum, you will acquire comprehensive expertise in all relevant types of taxes—from value-added tax to corporate taxation and international tax issues. This specialized knowledge is complemented by fundamentals of business administration and law, as well as practical case studies and real-world scenarios.

Further information

Projectos Seminar – Generative AI in Taxation | November 10, 2026

Generative AI has quickly become an integral part of daily work in the fields of trust services, tax consulting, and legal departments. The goal of this seminar is to provide participants with practical knowledge for the safe and effective use of generative AI in the tax sector.

Seminar overview & further information

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.

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.

Seminar overview & further information

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

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