VAT: Publication of the draft practice statements of the VAT Department
On October 1, 2026, two draft proposals for practical adjustments to the value-added tax were published.
The FTA Publishes Circular “Offsetting the Effects of Cold Progression and Interest Rates for Federal Direct Tax in 2027”
On September 22, 2026, the FTA published the circular titled “Offset of the Effects of Cold Progression and Interest Rates for the 2027 Federal Direct Tax.”
FDF adjusts tax rates and deductions to inflation
To offset the effects of cold progression, the Federal Department of Finance (FDF) adjusts the tax rates and deductions for federal direct tax annually. The most recent changes apply to the 2027 tax year.
The FTA publishes (unchanged) compensation and late-payment interest rates for federal taxes, levies, and penalties effective in 2027
On September 22, 2026, the Federal Tax Administration (FTA) published the (unchanged) reimbursement and late-payment interest rates for federal taxes, levies, and penalties effective in 2027.
FTA Publishes 2024 VAT Statistics
On September 21, 2026, the FTA published the 2024 VAT statistics.
The FTA has updated the tax information dossier titled “Wealth Tax for Individuals”
The article “Wealth Tax on Individuals” from the Tax Information section was updated on September 24, 2026.
Federal Council Implements Extended Loss Carryforward Starting in 2028
On September 18, 2026, the Federal Council enacted the Federal Act on the Extension of Loss Carryforward, which took effect on January 1, 2028.
FTA publishes notice of receipt for FATCA agreement
On September 14, 2026, the Federal Tax Administration (FTA) published a FATCA group request in accordance with Art. 12, para. 1 of the FATCA Act.
Revised Technical Guidelines on the AIA
The FTA has updated the technical guidelines on the Common Reporting Standard for financial account information (“CRS”).
Tax Relief Under the DBA for Jordan
The State Secretariat for International Financial Matters (SIF) has published an overview of the effects of the DTA (extent of the tax relief) with regard to Jordan.
Individual taxation will take effect in 2032
At its meeting on August 19, 2026, the Federal Council decided that individual taxation should take effect in 2032.
Federal Council Enacts Federal Law on the International Automatic Exchange of Information Concerning Wage Data
At its meeting on August 19, 2026, the Federal Council decided to enact the Federal Act on the International Automatic Exchange of Information Concerning Wage Data (AIALG) effective January 1, 2027.
Security Contribution: Federal Council Approves Message on Temporary VAT Increase
On August 12, 2026, the Federal Council approved the message regarding the temporary increase in the value-added tax.
Effective Dates of Amendments to Tax Laws and Regulations for the Years 2027–2029
The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.
Update to the Tax Information Dossiers: “Difference Between Taxes and Other Public Levies”
On July 21, 2026, the Federal Tax Administration (FTA) updated the article “Difference Between Taxes and Other Public Levies” in the Tax Information section.
The FTA Publishes a Draft of Practical Adjustments to the VAT Act Regarding Electronic Sports
On July 15, 2026, the FTA published a draft of the practical adjustments to the VAT Act.
The FTA Updates Tax Policy Motions and Initiatives
The FTA has updated the tax policy motions and initiatives.
Update to the "Family Taxation" Tax Information Dossiers
On July 2, 2026, the Federal Tax Administration (FTA) updated the article “Family Taxation” in the Tax Information section.
VAT for Security: Federal Council Adjusts Increase to 0.5 Percentage Points
The Federal Council intends to strengthen Switzerland’s security and defense and, to that end, temporarily increase the value-added tax. At its meeting on June 24, 2026, it adopted further resolutions on this matter. To minimize the burden on the population and the economy and to take the results of the public consultation into account, it is reducing the planned increase in the standard rate from 0.8 to 0.5 percentage points and is not adjusting the reduced rate for food and medicine.
Updating the "Applicable Taxes" Tax Information Dossiers
On June 25, 2026, the Federal Tax Administration (FTA) updated the article “Taxes in Effect” in the Tax Information section.
Federal Council Approves Protocol Amending the Switzerland-EU AEOI Agreement
At its meeting on June 24, 2026, the Federal Council adopted the message on the Protocol of Amendment to the Agreement between Switzerland and the European Union (EU) on the Automatic Exchange of Information on Financial Accounts to Promote Tax Compliance in International Matters. The agreement has been aligned with the revised OECD standard and also includes new provisions on administrative assistance in the collection of value-added tax claims.
Notice No. 032-S-2026-d dated June 22, 2026 - Sales Tax: Tax Statement
On June 22, 2026, the FTA announced that, with regard to the turnover tax, it would eliminate the requirement to submit the official form (Form 9 / Form 9 FL) if no turnover tax is due for the reporting period.
Federal Council Implements Administrative Relief for Businesses in the Tax Area
The Federal Council aims to reduce the administrative burden on companies in various sectors and thereby further strengthen Switzerland as a business location. At its meeting on June 19, 2026, it launched two public consultations on several tax simplifications.
Report Highlights the Need for Action on Tax Policy in Switzerland
On June 19, the Federal Council adopted the report in response to Postulate Walti 23.3752, “Remaining Attractive, Securing Finances: Switzerland Needs a Long-Term Tax and Location Strategy,” during its meeting.
Publication Notice - Federal Council Report on Various Postulates Concerning the Taxation of Agriculture
On June 19, 2026, the Federal Council published the report in response to various postulates concerning the taxation of agriculture during its meeting.
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