FTA publishes adapted document "Structure and record formats of withholding tax rates for import into payroll accounting systems"
On October 23, 2026, the FTA published a document with selective updates titled “Structure and Record Formats of Withholding Tax Rates for Import into Payroll Accounting Systems (ERP Systems).”
Federal Council wants to amend the minimum taxation ordinance
At its meeting on October 21, 2026, the Federal Council amended the ordinance on minimum taxation for large corporate groups.
The FTA Publishes Circular "Withholding Tax Rates 2027"
The Federal Tax Administration (FTA) has published the circular titled “Withholding Tax Rates 2027.”
The FTA publishes a notice of receipt regarding group requests and notifications concerning the issuance of final rulings under the FATCA Agreement
On October 16, 2026, the Federal Tax Administration (FTA) published FATCA group requests in accordance with Article 12(1) of the FATCA Act and final rulings in accordance with Article 5(3)(b) of the FATCA Agreement.
The FTA Updates the Tax Information Dossier "Subjective Tax Liability"
The article “Subjective Tax Liability” from the Tax Information dossier was updated on October 15, 2026.
Exchange of information with 113 countries regarding approximately 4 million financial accounts Copy
According to a press release issued by the Federal Tax Administration (FTA) on October 15, 2026, the FTA has exchanged financial account information with 113 countries. This exchange takes place within the framework of the global standard for the automatic exchange of information (AEOI).
The FTA Publishes Maximum Deductions for Pillar 3a for the 2027 Tax Year
The maximum allowable tax deduction under the tied self-provision plan (Pillar 3a) is now 7,373 francs (currently 7,258 francs) for individuals who already have a Pillar 2 plan, and 36,864 francs (currently 36,288 francs) for individuals without a Pillar 2 plan. The changes will take effect on January 1, 2027.
Federal Council Recommends a "Yes" Vote on the VAT Increase to Fund the 13th AHV Pension
On November 29, 2026, voters will vote on additional funding for the AHV through an increase in the value-added tax. The Federal Council and Parliament recommend approving the 0.4 percentage point increase in the value-added tax.
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.
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