On 27/28 January 2025, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2025.
The two FTA circulars published below provide information on the appropriate interest rate for advances or loans in Swiss francs and in foreign currencies:
- Tax-recognized interest rates 2025 for advances or loans in Swiss francs
- Tax-recognized interest rates 2025 for advances or loans in foreign currencies
All FTA circulars on withholding tax are available here.