Notice-028-S-2025-e dated December 17, 2025 - Sales tax - Recognized data suppliers
On December 17, 2025, the FTA announced that Refinitiv SA would relinquish its status as a data supplier recognized by the FTA for the classification of taxable documents in the area of sales tax as of January 1, 2026.
Swiss tax system – Tax folder 2025
The "tax folders" for the 2025 tax period were published on December 16, 2025.
Withholding tax 2026 – new publications
The Federal Tax Administration (FTA) has published various documents on withholding tax for 2026.
Only settle VAT once a year
On December 10, 2025, the FTA once again pointed out the possibility of annual VAT settlement.
Instructions for completing the salary statement or pension statement and questions and answers on the salary statement
The Federal Tax Administration has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".
New overview of VAT forms
On December 8, 2025, the FTA published the new overview of VAT forms.
Tax information dossier "Key features of the Swiss tax system"
The dossier "Key features of the Swiss tax system" by the FTA/SSK from the Tax Information dossier was updated on December 11, 2025.
Entry into force of the amendment protocol to the double taxation agreement with Germany
The amendment protocol to the DTA between Switzerland and Germany has entered into force.
Entry into force of the Protocol amending the double taxation agreement with Hungary
The amendment protocol to the DTA between Switzerland and Hungary has entered into force.
Tax statistics 2022: How incomes have recovered from the pandemic
On December 4, 2025, the FTA analyzed the recently published tax statistics for natural persons for the year 2022 and placed them in the context of the pandemic years 2019–2022.
FTA publishes withholding tax rates for 2026
The Federal Tax Administration (FTA) has published the 2026 withholding tax rates for certain cantons.
Federal Council opens consultation on amendments to the Value Added Tax Act
At its meeting on December 5, the Federal Council submitted amendments to the Value Added Tax Act for consultation.
Consultation on changes to the taxation of large gambling winnings
The consultation process on changes to the taxation of large gambling winnings was opened on December 5, 2025.
Federal Council specifies the ordinance on the minimum taxation of large companies with regard to the international reporting obligation
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.
Federal Council adopts dispatch on the amendment of the DTA with Croatia
At its meeting on November 26, 2025, the Federal Council adopted the dispatch on the protocol of amendment to the double taxation agreement (DTA) with Croatia.
Federal Council adopts dispatch on the amendment of the DTA with Belgium
At its meeting on November 26, 2025, the Federal Council adopted the dispatch on the supplementary agreement to the double taxation agreement (DTA) with Belgium.
Federal Council approves amendment to automatic exchange of information in tax matters
At its meeting on November 26, 2025, the Federal Council approved the amendment to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI).
Entry into force of amendments to laws and ordinances in tax law for the years 2026-2028
The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.
FTA publishes tax statistics for natural persons and legal entities for 2022
On November 20, 2025, the FTA published the 2022 tax statistics.
FTA publishes new analyses on the distribution of taxable assets in Switzerland (2022)
On November 20, 2025, the Federal Tax Administration (FTA) published new analyses on the distribution of taxable assets in Switzerland.
FTA publishes new tax folder "Compensation for the consequences of cold progression" valid for the 2025 tax period
On November 17, 2025, the Federal Tax Administration (FTA) published the new tax folder "Compensation for the consequences of cold progression" valid for the 2025 tax period.
Maximum pillar 3a deductions in tax year 2026
The tax deduction within the scope of the tied pension provision (pillar 3a) remains unchanged for the 2026 tax year. The maximum deductions are also the relevant payment limits.
Revised form no. 764 for the application of the notification procedure (Art. 38 MWSTG)
According to the notification dated November 17, 2025 FTA has revised form no. 764 for the application of the notification procedure (Art. 38 VAT Act).
Value added tax in Switzerland in 2023
On November 6, 2025, the FTA published the publication series "Value Added Tax in Switzerland 2023".
Federal Council adopts dispatch on double taxation agreement with Zimbabwe
At its meeting on November 5, 2025, the Federal Council adopted the dispatch on the DTA with Zimbabwe.
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