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Tax consultant at Tax Partner AG | Editor & author at taxlawblog.ch | Master of Law (University of Zurich) | Certified tax expert | Experience as research assistant at the Chair of Swiss, European and International Tax Law with 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 - 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.
News (Confederation & Cantons)
Conscription exemption tax: average annual rates for 2025
On January 7, 2026, the FTA published the annual average exchange rates for converting income earned in foreign currencies in accordance with Article 20 WPEV for the assessment of the substitute tax for the substitute year 2025.
News (Confederation & Cantons)
FTA updates dossier on tax information "Military service levy
On January 5, 2026, the FTA updated the article "Military service exemption tax" in the Tax Information dossier.
News (Confederation & Cantons)
2026 FSO municipality list for assigning the correct municipality number to the correct postal code
On January 5, 2026, the FTA published the "FSO municipal list 2026 for assigning the correct municipal number to the correct postal code" for import into payroll accounting systems.
News (Confederation & Cantons)
Withholding tax according to DBA
The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.
Federal Court
Decisions of the Swiss Federal Supreme Court (CW - 2025 and CW - 2026)
Overview of tax rulings by the Swiss Federal Supreme Court published between December 22, 2025, and January 4, 2026.
News (Confederation & Cantons)
FTA - Publications on the Value Added Tax Act MWSTG
On December 29, 2025, the ESTV adjusted its practice regarding the "mileage allowance."
