/

authors

/

Natalya Ezzaini

Federal Court

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.

Federal Administrative Court

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.

News (Confederation & Cantons)

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.

Federal Court

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.

Federal Administrative Court

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.

Federal Court

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.

Federal Administrative Court

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.

News (Confederation & Cantons)

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.

News (Confederation & Cantons)

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.

Federal Court