On November 5, 2026, the Zurich Cantonal Tax Office amended the “Equity Interests” guidance document and the related practice regarding the reduction of capital gains tax on loans to group companies. In addition, other regulations were amended.
The “Investments” information sheet has been updated to reflect the most recent case law of the Zurich Tax Appeals Court, particularly with regard to capital gains tax reductions.
The following decrees were also included in the tax code:
- Practical Guidance on Warranty Reserves
- Information Sheet from the Cantonal Tax Office on Filing Tax Returns Using Electronic Tools (ZStB No. 109c.3)
- Information Sheet from the Cantonal Tax Office on Tax Deductions for Contributions to Recognized Forms of Restricted Private Pension Plans (ZStB No. 31.1)
- Information Sheet from the Cantonal Tax Office on the Taxability of Pensions and Lump-Sum Payments (ZStB No. 22.2)
- Call for the Filing of Tax Returns and Offset Applications in 2027 (ZStB No. 133.1)
- Information Sheet from the Cantonal Tax Office on the Procedure for Challenging Tax Jurisdiction (ZStB No. 3.1)
- Information Sheet from the Cantonal Tax Office on Withholding Tax on Pension Benefits Derived from Employment Under Public Law and Pension Benefits Under Private Law Paid to Persons Not Domiciled or Residing in Switzerland (ZStB No. 98.1 and ZStB No. 99.1)
Further information is available here.
