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Overview of tax law decisions by the Swiss Federal Supreme Court published between March 30 and April 5, 2026.

On April 2, 2026, the Federal Tax Administration (FTA) updated the article “Taxation of Legal Entities” in the Tax Information section.

Overview of tax law decisions by the Swiss Federal Supreme Court published between March 23 and 29, 2026.

On March 23, 2026, the FTA updated the publication “Kantonsblätter.”

On March 19, 2026, the FTA announced that the GloBE Information Return (GIR) application is available on the federal government’s e-portal.

Overview of tax rulings by the Swiss Federal Supreme Court published between March 1 and March 8, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between February 23 and March 1, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between February 9 and 15, 2026.

Overview of tax rulings issued by the Swiss Federal Administrative Court between February 9 and 15, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between February 2 and February 8, 2026.

On January 29/30, 2026, the FTA published circulars on the tax-recognized interest rates in Swiss francs and foreign currencies for 2026.

The article "Tax rate and tax footing" from the Tax Information dossier was updated on January 1, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between January 19 and 25, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between January 12 and 18, 2026.

On January 13, 2026, the Federal Tax Administration (FTA) updated its overview table of parliamentary motions and initiatives in the area of taxation.

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.

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.

Overview of tax rulings by the Swiss Federal Supreme Court published between December 22, 2025, and January 4, 2026.

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

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

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

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

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

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.

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