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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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Natalya Ezzaini
Federal Court
Decisions of the Swiss Federal Supreme Court (CW 43–2026)
Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 19 and October 25, 2026.
Federal Administrative Court
Decisions of the Swiss Federal Administrative Court (CW 43–2026)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between October 19 and October 25, 2026.
News (Confederation & Cantons)
FTA publishes adapted document "Structure and record formats of withholding tax rates for import into payroll accounting systems"
On October 23, 2026, the FTA published a document with selective updates titled “Structure and Record Formats of Withholding Tax Rates for Import into Payroll Accounting Systems (ERP Systems).”
News (Confederation & Cantons)
Federal Council wants to amend the minimum taxation ordinance
At its meeting on October 21, 2026, the Federal Council amended the ordinance on minimum taxation for large corporate groups.
News (Confederation & Cantons)
The FTA Publishes Circular "Withholding Tax Rates 2027"
The Federal Tax Administration (FTA) has published the circular titled “Withholding Tax Rates 2027.”
Federal Court
Decisions of the Swiss Federal Supreme Court (CW 42–2026)
Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 12 and October 18, 2026.
Federal Administrative Court
Decisions of the Swiss Federal Administrative Court (CW 42–2026)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between October 11 and October 18, 2026.
News (Confederation & Cantons)
The FTA Updates the Tax Information Dossier "Subjective Tax Liability"
The article “Subjective Tax Liability” from the Tax Information dossier was updated on October 15, 2026.
News (Confederation & Cantons)
VAT: Publication of the draft practice statements of the VAT Department
On October 1, 2026, two draft proposals for practical adjustments to the value-added tax were published.
Federal Court
Decisions of the Swiss Federal Supreme Court (CW 38–2026)
Overview of tax law decisions by the Swiss Federal Supreme Court published between September 14 and 20, 2026.
