Decisions of the Swiss Federal Supreme CourtCW 23 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 02 - 08, 2025.

FTA - Tax statistics 2024

The Federal Tax Administration (FTA) has published the "Tax statistics 2024 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden in Switzerland.

Decisions of the Swiss Federal Supreme Court ( CW 22 - 2025)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between May 26 and June 1, 2025.

FTA updates the "Current taxes" dossier

The dossier “Applicable taxes” was updated on 26 May 2025.

Decisions of the Swiss Federal Supreme CourtCW 21 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 19 - 25, 2025.

FTA updates overview of tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated its overview of tax policy proposals and initiatives.

Swiss Tax Conference (SSK): Website www.steuern-easy.ch

On May 13, 2025, the FTA announced that the website www.steuern-easy.ch published by the SSK and managed by the FTA has been completely revised.

Decisions of the Swiss Federal Supreme CourtCW 19 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 5 - 11, 2025.

Decisions of the Swiss Federal Supreme CourtCW 17 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 21 - 27, 2025.

Fiscal revenues of the federal government 2024

On April 25, 2025, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2024.

Decisions of the Swiss Federal Supreme CourtCW 16 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 14 - 20, 2025.

FTA updates overview of tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated its overview of tax policy proposals and initiatives.

Decisions of the Swiss Federal Supreme CourtCW 13 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between March 24 - 30, 2025.

Decisions of the Swiss Federal Supreme CourtCW 12 - 2025)

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

Supplementary tax: Tax treatment of business units that qualify as permanent establishments

On March 18, 2025, the FTA explained the treatment of business units that are considered permanent establishments in a communication on the minimum taxation of multinational enterprise groups.

FTA updates the "Cantonal Gazettes" publication

The FTA updated the publication "Kantonsblätter" on March 17, 2025.

Decisions of the Swiss Federal Supreme CourtCW 10 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between March 3 - 9, 2025.

Decisions of the Swiss Federal Supreme CourtCW 8 - 2025)

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

Entry into force of amendments to laws and ordinances in tax law for the years 2026 - 2028

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

Postal delivery at the weekend: Deadlines under federal law should only start on Monday

In the case of postal items that trigger a deadline and are delivered at the weekend, the deadline should only begin to run on the following working day. This principle already applies in civil procedure law and is now to be applied to all federal law.

FFA - Trends in cantons and municipalities in tax utilization of natural persons and legal entities continue

According to a statement issued by the Federal Finance Administration (FFA) on February 4, 2025, the average direct taxes levied by the cantons and municipalities in Switzerland are almost one-fifth of the income of natural persons. The tax burden on the profits of legal entities is slightly less than a tenth.

Decisions of the Swiss Federal Supreme CourtCW 5 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 27 and February 2, 2025.

Reserves from capital contributions - update of the annual change

On January 27, 2025, the FTA updated the figures on capital contributions, repayments and other changes.

Tax information dossier: FTA publishes English article "Transfer pricing"

The FTA has prepared an English version of the article on "Transfer pricing", which was previously only available in German and French, and published it on January 22, 2025.

FTA publishes circular no. 32a: Reorganization of corporations and cooperatives

On January 20, 2025, the FTA published circular no. 32a regarding the "Restructuring of corporations and cooperatives".
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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