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Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 12 and October 18, 2026.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between October 11 and October 18, 2026.

On October 16, 2026, the Federal Tax Administration (FTA) published FATCA group requests in accordance with Article 12(1) of the FATCA Act and final rulings in accordance with Article 5(3)(b) of the FATCA Agreement.

According to a press release issued by the Federal Tax Administration (FTA) on October 15, 2026, the FTA has exchanged financial account information with 113 countries. This exchange takes place within the framework of the global standard for the automatic exchange of information (AEOI).

Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 5 and October 11, 2026.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between October 5 and October 11, 2026.

The maximum allowable tax deduction under the tied self-provision plan (Pillar 3a) is now 7,373 francs (currently 7,258 francs) for individuals who already have a Pillar 2 plan, and 36,864 francs (currently 36,288 francs) for individuals without a Pillar 2 plan. The changes will take effect on January 1, 2027.

On November 29, 2026, voters will vote on additional funding for the AHV through an increase in the value-added tax. The Federal Council and Parliament recommend approving the 0.4 percentage point increase in the value-added tax.

Overview of tax law decisions by the Swiss Federal Administrative Court published between August 17 and 23, 2026.

At its meeting on August 19, 2026, the Federal Council decided to enact the Federal Act on the International Automatic Exchange of Information Concerning Wage Data (AIALG) effective January 1, 2027.