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.
Federal Council opens consultation on VAT increase to strengthen security and defense
In view of the deteriorating geopolitical situation, the Federal Council wants to strengthen Switzerland's security and defense. A temporary increase in value-added tax is intended to provide the army and security-related federal offices with the financial resources they need to better protect the population and the country against the most likely threats. The Federal Council opened the consultation process on this matter at its meeting on March 6, 2026.
VAT: Entrepreneur certificate for refund procedures
The FTA has amended section 1.4 "Certification of entrepreneur status by the foreign tax authority" of VAT Info 18 Refund Procedure.
Update to tax information dossier "Taxation of imputed rental value"
The article "Taxation of imputed rental value" from the Tax Information dossier was partially updated on February 19, 2026.
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.
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