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Overview of tax rulings by the Swiss Federal Supreme 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.

On March 26, 2026, the SIF published a summary of the implications of the agreement on tax relief for Brazil.