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Overview of the tax rulings of the Swiss Federal Supreme Court published between November 17 - 23, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 17 - 23, 2025.

The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.

On November 20, 2025, the FTA published the 2022 tax statistics.

On November 20, 2025, the Federal Tax Administration (FTA) published new analyses on the distribution of taxable assets in Switzerland.

On November 17, 2025, the Federal Tax Administration (FTA) published the new tax folder "Compensation for the consequences of cold progression" valid for the 2025 tax period.

The tax deduction within the scope of the tied pension provision (pillar 3a) remains unchanged for the 2026 tax year. The maximum deductions are also the relevant payment limits.

According to the notification dated November 17, 2025 FTA has revised form no. 764 for the application of the notification procedure (Art. 38 VAT Act).

According to the press release issued by the Federal Tax Administration (FTA) on October 10, 2025, the FTA has exchanged information on financial accounts with 110 countries. The exchange takes place within the framework of the global standard for the automatic exchange of information (AEOI).

The tax information dossiers "Penalty provisions for direct taxes" and "Subsequent taxation" have been updated.