Change in policy regarding the automobile tax
The tax treatment of vehicles subject to the heavy vehicle tax will be amended. Directive 68 will be amended effective July 1, 2026.
QuickZoll now takes both VAT rates into account
The Federal Office for Customs and Border Security (FOCBS) has updated the QuickZoll app. Travelers can now pay duties on purchases made abroad at either of the applicable VAT rates (8.1% or 2.6%).
Tax Statistics 2025 Published
The FTA has published “Tax Statistics 2025 – At a Glance.” The brochure presents figures on the various types of federal taxes, statistical analyses of individuals and legal entities, and information on the tax burden.
FTA - Publications on the Value Added Tax Act MWSTG
On May 26, 2026, the FTA updated its guidelines on the topics of “Grouping for the purposes of energy law self-consumption (ZEV),” “Plant protection products,” and “Active membership fees.”
Updated Circular on the Deduction of Medical and Accident Expenses, as well as Expenses Related to Disabilities
On May 26, 2026, the FTA published Circular No. 11a, which replaces Circular No. 11 effective from the 2027 tax period.
Deactivation of VAT Accounting Easy
Due to stricter security requirements, "MWST-Abrechnung easy" can no longer be used.
The Federal Council plans a cost-effective revision of administrative criminal law
Administrative criminal law is to be brought into line with the rules of criminal procedure. At its meeting on May 13, 2026, the Federal Council took note of the results of the consultation process and instructed the Federal Department of Justice and Police (FDJP) to draft a corresponding message.
The FTA brings together its most important online services on the FTA portal
The new FTA portal has been available since May 11, 2025. It brings together numerous FTA online services in a single, centralized overview. Authorizations and services are now consolidated in one place and are easier to access.
Federal Council Opens Consultation on the Minimum Taxation Ordinance
At its meeting on May 6, 2026, the Federal Council launched a public consultation on an amendment to the Ordinance on Minimum Taxation. In doing so, it is implementing two identical parliamentary motions. These motions call for the application of an OECD administrative guideline one year later than provided for internationally.
Memorandum of Understanding with France on Telework
The State Secretariat for International Financial Matters (SIF) has announced that a new agreement between Switzerland and France on the taxation of cross-border telework was concluded on April 29, 2026.
Extension of the exemption provisions for "too big to fail" instruments (VST)
The exemptions for "too big to fail" (TBTF) instruments under withholding tax are being extended again on a temporary basis.
The FTA Publishes Its 2025 Annual Report
The Federal Tax Administration has published its 2025 Annual Report. The report details federal tax revenues and the substance of tax policy matters.
Activity Report and Financial Statements for the 2025 Corporate Tax
The Federal Tax Administration has published its 2025 Annual Report on the Radio and Television License Fee.
Federal Tax Revenue in 2025
The published statistics provide information on federal tax revenues in 2025 as well as the chronological development of legislation.
New FTA Portal
Starting May 11, the FTA portal will consolidate various online services into a single overview.
Federal Council Approves Message on Special VAT Rate for Accommodation Services
On April 15, the Federal Council adopted the dispatch on the special VAT rate for accommodation services.
The FTA Updates Tax Policy Motions and Initiatives
The FTA has updated the tax policy motions and initiatives.
Supplementary Tax: Timing of Application and Exercise of Election Rights Under the Administrative Guideline of January 5, 2026, Regarding the Side-by-Side Package
On April 7, 2026, the FTA provided information on the effective date of the new safe harbor rules under the minimum tax regime for large multinational enterprise groups.
Supplementary Tax: Application of the Administrative Guidance on Article 9.1 of the GloBE Model Rules dated January 13, 2025
On April 7, 2026, the FTA provided information regarding the application of the administrative guidance on Article 9.1 of the GloBE Model Rules dated January 13, in connection with two identical motions that had been adopted, as part of the minimum taxation of large multinational enterprise groups.
Update to the "Taxation of Legal Entities" Tax Information Dossiers
On April 2, 2026, the Federal Tax Administration (FTA) updated the article “Taxation of Legal Entities” in the Tax Information section.
Federal Council Sets 2029 as the Effective Date for the Abolition of the Imputed Rental Value
At its meeting on April 1, 2026, the Federal Council decided that the reform of home ownership taxation will take effect on January 1, 2029.
Tax relief for Brazil
On March 26, 2026, the SIF published a summary of the implications of the agreement on tax relief for Brazil.
FTA updates the "Cantonal Gazettes" publication
On March 23, 2026, the FTA updated the publication “Kantonsblätter.”
Employer's Certificate for Employees Residing in France
On March 19, 2026, the FTA published the employer’s certificate for employees residing in France in accordance with Article 4 of the Switzerland–France Double Taxation Agreement, Articles 17 and 28ter of the Agreement, and the accompanying explanatory notes.
GloBE Information Return (GIR)
On March 19, 2026, the FTA announced that the GloBE Information Return (GIR) application is available on the federal government’s e-portal.
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