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.
FTA publishes adjustments to VAT practice
On October 31, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
FTA publishes circular "Withholding tax rates 2026"
The Federal Tax Administration (FTA) has published the circular "Withholding tax rates 2026".
Federal Council publishes report on the revision of VAT in the healthcare sector: simplification, competitive neutrality and relief for consumers
On October 29, 2025, the Federal Council published the report "New regulation of VAT in the area of healthcare: simplification, competitive neutrality and relief for consumers" in fulfillment of postulate 23.3132 Noser of March 14, 2023.
FTA publishes final rulings on the FATCA agreement
On October 20, 2025, the Federal Tax Administration (FTA) published final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
FTA publishes two drafts on the VAT practice adjustment
On October 24, 2025, the FTA published two drafts on VAT practice on its website.
Signing and opening of the consultation on the protocol of amendment to the AEOI Switzerland-EU in tax matters
The Protocol of Amendment to the Agreement on the Automatic Exchange of Financial Account Information to Promote Tax Compliance in International Matters, signed on October 20, 2025, adapts the agreement to the amended OECD standard and supplements it with new provisions on administrative assistance in the collection of VAT claims. The consultation will last until February 6, 2026.
Consultation agreement between Switzerland and Germany
The State Secretariat for International Financial Matters SIF announced on October 16, 2025 that the competent authorities of Switzerland and Germany have agreed to extend the consultation agreement on the application of Article 15 paragraph 4 of the double taxation agreement between Switzerland and Germany.
FTA updates tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.
Exchange of information with 110 countries on around 3.8 million financial accounts
According to the press release issued by the Federal Tax Administration (FTA) on October 10, 2025, the FTA has exchanged information on financial accounts with 110 countries. The exchange takes place within the framework of the global standard for the automatic exchange of information (AEOI).
Tax information dossiers "Penalty provisions for direct taxes" and "Subsequent taxation"
The tax information dossiers "Penalty provisions for direct taxes" and "Subsequent taxation" have been updated.
Switching off "VAT accounting easy"
On October 6, 2025, the FTA announced that it will implement future security requirements for its services in the ePortal and will therefore no longer offer "MWST-Abrechnung easy" from May 2026.
Tax information dossiers "Income tax for individuals" and "Brief overview of income tax for individuals"
The tax information dossiers "Income tax of natural persons" and "Brief overview of income tax of natural persons" have been updated.
AGOV replaces CH-Login
The Confederation is expanding the registration options in the ePortal. In addition to the CH login, the AGOV login is also available.
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