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

The two FTA circulars published below provide information on the appropriate interest rate for advances or loans in Swiss francs and in foreign currencies:

All circulars issued by the FTA on direct federal tax are available here.

All FTA circulars on withholding tax are available here.

Tax topics covered in this post:
Withholding Tax
Profit Tax
Capital Tax