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Senior Associate at VISCHER AG, Zurich | Master of Laws (University of Zurich) | Certified tax expert Editor and author at taxlawblog.ch | Author of various publications and lecturer in tax law | Experience as a research assistant in the Chair of Swiss, European, and International Tax Law under Prof. Dr. iur. René Matteotti at the University of Zurich
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Latest contributions from
Natalya Ezzaini
Federal Court
Decisions of the Swiss Federal Supreme Court (CW –2026)
Overview of tax law decisions by the Swiss Federal Supreme Court published between May 25 and May 31, 2026.
Federal Administrative Court
Decisions of the Swiss Federal Administrative Court (CW )
Overview of tax law decisions by the Swiss Federal Administrative Court published between May 25 and May 31, 2026.
News (Confederation & Cantons)
FTA - Publications on the Value Added Tax Act MWSTG
On May 26, 2026, the FTA updated its guidelines on the topics of “Grouping for the purposes of energy law self-consumption (ZEV),” “Plant protection products,” and “Active membership fees.”
News (Confederation & Cantons)
Updated Circular on the Deduction of Medical and Accident Expenses, as well as Expenses Related to Disabilities
On May 26, 2026, the FTA published Circular No. 11a, which replaces Circular No. 11 effective from the 2027 tax period.
Federal Court
Decisions of the Swiss Federal Supreme Court (CW –2026)
Overview of tax law decisions by the Swiss Federal Supreme Court published between May 18 and 24, 2026.
Federal Court
Decisions of the Swiss Federal Supreme Court (CW –2026)
Overview of tax law decisions by the Swiss Federal Supreme Court published between May 11 and 17, 2026.
Federal Court
Decisions of the Swiss Federal Supreme Court (CW –2026)
Overview of tax law decisions by the Swiss Federal Supreme Court published between April 20 and 26, 2026.
Federal Administrative Court
Decisions of the Swiss Federal Administrative Court (CW )
Overview of tax rulings by the Swiss Federal Administrative Court published between April 20 and 26, 2026.
Federal Court
Decisions of the Swiss Federal Supreme Court (CW –2026)
Overview of tax rulings by the Swiss Federal Supreme Court published between April 6 and 12, 2026.
News (Confederation & Cantons)
Supplementary Tax: Timing of Application and Exercise of Election Rights Under the Administrative Guideline of January 5, 2026, Regarding the Side-by-Side Package
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.
