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.

Switzerland and Italy Engage in Dialogue on Tax Issues: Finance Ministers to Meet in June

On June 18, 2026, Switzerland and Italy began a dialogue to discuss certain tax issues.

New edition of the brochure "Guide for Future Taxpayers

The publication "Guide for Future Taxpayers" has been revised and provides an overview of the assessment of income and wealth taxes for natural persons. It is aimed specifically at young people.

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 English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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