On February 5, 2026, the ESTV published a notice on the subject of turnover tax – employee participation plans.
This was prompted by a ruling by the Federal Supreme Court (9C_168/2023 and 9C_176/2023) concerning turnover tax in connection with employee participation plans. This ruling led to adjustments in the administrative practice of the FTA.
The communication lists individual case categories and also explains the time frame for the adjustments to administrative practice.
The communication is available here.
