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.

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

Overview of tax rulings by the Swiss Federal Supreme Court published between December 15 and 21, 2025.

Swiss tax system – Tax folder 2025

The "tax folders" for the 2025 tax period were published on December 16, 2025.

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

Overview of tax rulings by the Swiss Federal Supreme Court published between December 8 and 14, 2025.

Tax information dossier "Key features of the Swiss tax system"

The dossier "Key features of the Swiss tax system" by the FTA/SSK from the Tax Information dossier was updated on December 11, 2025.

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

Overview of tax rulings by the Swiss Federal Supreme Court published between December 1 and December 7, 2025.

Federal Council specifies the ordinance on the minimum taxation of large companies with regard to the international reporting obligation

At its meeting on November 26, 2025, the Federal Council amended the Ordinance on the Minimum Taxation of Large Corporate Groups. This clarifies the reporting obligation in the context of the international exchange of information regarding OECD minimum taxation and reduces the administrative burden for companies thanks to a central submission.

Decisions of the Swiss Federal Supreme CourtCW 47 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 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.

FTA publishes tax statistics for natural persons and legal entities for 2022

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

FTA publishes new tax folder "Compensation for the consequences of cold progression" valid for the 2025 tax period

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.

Decisions of the Swiss Federal Supreme CourtCW 46 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 10 - 16, 2025.

Decisions of the Swiss Federal Supreme CourtCW 45 - 2025)

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

Decisions of the Swiss Federal Supreme CourtCW 44 - 2025)

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

Decisions of the Swiss Federal Supreme CourtCW 43 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 20 - 26, 2025.

FTA updates tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

Decisions of the Swiss Federal Supreme CourtCW 41 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 06 - 12, 2025.

Tax information dossiers "Penalty provisions for direct taxes" and "Subsequent taxation"

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

Decisions of the Swiss Federal Supreme CourtCW 39 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 22 - 28, 2025.

Federal Council adopts dispatch on the exchange of information on OECD minimum taxation

At its meeting on September 12, 2025, the Federal Council adopted the dispatch on the approval of the international legal basis for the exchange of information for OECD minimum taxation.

FTA publishes circular "Compensation for the consequences of cold progression and interest rates for direct federal tax 2026"

On September 11, 2025, the FTA published the circular "Compensation for the consequences of cold progression and interest rates for direct federal tax 2026".

FTA publishes new refund and default interest rates for federal taxes from 2026

On September 11, 2025, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2026.

Decisions of the Swiss Federal Supreme CourtCW 33 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between August 11 - 17, 2025.

Decisions of the Swiss Federal Supreme CourtCW 32 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between August 4 - 10, 2025.

Decisions of the Swiss Federal Supreme CourtCW 31 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 28 and August 3, 2025.
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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