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authors

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Natalya Ezzaini

Federal Court

Decisions of the Swiss Federal Supreme Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Supreme Court published between February 2 and February 8, 2026.

News (Confederation & Cantons)

Notice-029-S-2026-e dated February 5, 2026 – Sales tax – Employee participation plans

On February 5, 2026, the ESTV published a notice on the subject of turnover tax – employee participation plans.

News (Confederation & Cantons)

List of providers of recognised tied pension products (pillar 3a)

On February 3, 2026, the Federal Tax Administration published the updated list of providers of recognized pension products for tied private pension plans (pillar 3a).

News (Confederation & Cantons)

List of surrenderable Pillar 3b endowment insurance policies published

On February 3, 2026, the Federal Tax Administration published the updated list of redeemable endowment insurance policies under pillar 3b.

Federal Court

Decisions of the Swiss Federal Supreme Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Supreme Court published between January 19 and 25, 2026.

Federal Administrative Court

Decisions of the Swiss Federal Administrative Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Administrative Court published between January 19 and 25, 2026.

Federal Court

Decisions of the Swiss Federal Supreme Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Supreme Court published between January 5 and 11, 2026.

Federal Administrative Court

Decisions of the Swiss Federal Administrative Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Administrative Court published between January 5 and 11, 2026.

News (Confederation & Cantons)

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.

News (Confederation & Cantons)

FTA publishes imputed interest rate on regulatory capital for 2026

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.