Switzerland-Italy: Permanent tax rules for working from home are now in force
The amendment protocol entered into force on February 9, 2026, following completion of the approval procedures in Switzerland and Italy.
FTA - New digital procedure for reporting withholding tax
Since February 10, 2026, withholding tax for domestic and foreign transactions can be reported online via the ePortal.
Notice-029-S-2026-e dated February 5, 2026 – Sales tax – Employee participation plans
On February 5, 2026, the ESTV published a notice on the subject of turnover tax – employee participation plans.
List of providers of recognised tied pension products (pillar 3a)
On February 3, 2026, the Federal Tax Administration published the updated list of providers of recognized pension products for tied private pension plans (pillar 3a).
List of surrenderable Pillar 3b endowment insurance policies published
On February 3, 2026, the Federal Tax Administration published the updated list of redeemable endowment insurance policies under pillar 3b.
Taxable portion of income from foreign life annuity insurance policies and life annuity and maintenance contracts 2025
The Federal Tax Administration (FTA) has published the taxable portions of foreign life annuity insurance policies and life annuity and maintenance contracts (see Art. 22 para. 3 lit. c DBG) for the 2025 tax year.
FTA publishes draft amendment to VAT practice (topic: plant protection products)
On January 30, 2026, the FTA published a draft of its VAT practice on its website.
Tax-approved interest rates for 2026 for advances or loans in Swiss francs and foreign currencies
On January 29/30, 2026, the FTA published circulars on the tax-recognized interest rates in Swiss francs and foreign currencies for 2026.
Update to tax information dossier "Tax rate and tax footing"
The article "Tax rate and tax footing" from the Tax Information dossier was updated on January 1, 2026.
FTA Circular No. 217: Information sheets on withholding tax and overviews of double taxation agreements (as of January 1, 2026)
The Federal Tax Administration (FTA) has published Circular No. 217 "Information sheets on withholding tax and overviews of double taxation agreements" (as of January 1, 2026).
FTA publishes revised guidelines on automatic exchange of information (AEOI)
On January 15, 2026, the Federal Tax Administration (FTA) published revised guidelines on the standard for the automatic exchange of information in tax matters (AEOI financial accounts).
FTA updates tax policy proposals and initiatives
On January 13, 2026, the Federal Tax Administration (FTA) updated its overview table of parliamentary motions and initiatives in the area of taxation.
Denomination of capital in functional foreign currency: Exchange rates in the calendar year 2025 or as of December 31, 2025
On January 9, 2026, the ESTV published conversion rates for the 2025 calendar year and as of December 31, 2025, for companies with capital denominated in functional foreign currencies.
FTA publishes imputed interest rate on regulatory capital for 2026
The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.
Conscription exemption tax: average annual rates for 2025
On January 7, 2026, the FTA published the annual average exchange rates for converting income earned in foreign currencies in accordance with Article 20 WPEV for the assessment of the substitute tax for the substitute year 2025.
FTA updates dossier on tax information "Military service levy
On January 5, 2026, the FTA updated the article "Military service exemption tax" in the Tax Information dossier.
2026 FSO municipality list for assigning the correct municipality number to the correct postal code
On January 5, 2026, the FTA published the "FSO municipal list 2026 for assigning the correct municipal number to the correct postal code" for import into payroll accounting systems.
Withholding tax according to DBA
The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.
FTA - Publications on the Value Added Tax Act MWSTG
On December 29, 2025, the ESTV adjusted its practice regarding the "mileage allowance."
Updated circular on the tax treatment of pension contributions and benefits under pillar 3a
On December 22, 2025, the FTA published Circular No. 18a, which replaces Circular No. 18 as of January 1, 2026.
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".
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