Extension of the deadline for submitting VAT returns
In its communication dated September 1, 2025, the FTA points out that deadline extensions for VAT returns can only be requested via the "VAT return" ePortal service.
Federal Council and Parliament recommend reform of residential property taxation for approval
The Federal Council and Parliament recommend that the creation of a constitutional basis for cantonal property taxes on second homes be adopted on September 28, 2025. The bill is the prerequisite for a comprehensive reform of residential property taxation in Switzerland, which also aims to abolish the imputed rental value.
Federal Council opens consultation on AEOI with 8 other partner states
At its meeting on August 13, 2025, the Federal Council opened the consultation on the introduction of the automatic exchange of information on financial accounts (AEOI) with 8 additional countries. The AEOI with these partner states is scheduled to enter into force on January 1, 2027.
Temporary continuation of the special VAT rate for the hotel industry
The special VAT rate of 3.8% for the hotel and para-hotel industry is to be continued for eight years. The Federal Council opened the consultation process at its meeting on August 13, 2025.
Supplementary tax: Date of application of the safe harbor rules on hybrid arbitrage arrangements in accordance with the administrative guidelines of December 18, 2023
The FTA announces that the rules regarding hybrid arbitrage arrangements under the temporary CbCR safe harbor of the administrative guidance of December 18, 2023 will apply to transactions after December 18, 2023.
FTA publishes draft on VAT practice adjustment (Spitex services and introduction of TARDOC)
The FTA published a draft on VAT practice on its website on July 31, 2025.
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.
Entry into force of the supplementary agreement (in particular home office) to the double taxation agreement between Switzerland and France
The supplementary agreement to the double taxation agreement between Switzerland and France entered into force on July 24, 2025.
Switzerland and Belgium sign protocol of amendment to double taxation agreement
On July 16, 2025, Switzerland and Belgium signed a protocol of amendment to the double taxation agreement (DTA) in the area of taxes on income and capital.
Entry into force of the protocol of amendment to the double taxation agreement with Serbia
The protocol of amendment to the double taxation agreement (DTA) between Switzerland and Serbia entered into force on July 18, 2025. With individual exceptions, most of the amendments are applicable from January 1, 2026.
Switzerland and Croatia sign protocol of amendment to double taxation agreement
On July 18, 2025, Switzerland and Croatia signed a protocol of amendment to the double taxation agreement (DTA) in the area of taxes on income and capital.
Supplementary tax: crediting of residual tax as the relevant tax for Swiss supplementary tax
On 24 July 2025, the FTA published a notice stating that the crediting of the residual tax as the relevant tax for Swiss supplementary tax is recognized as part of the minimum taxation of multinational groups of companies.
FTA publishes notifications of receipt for the FATCA agreement
On July 11, 2025, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Art. 12 para. 1 of the FATCA Act.
Clarification of Notice-025-DVS-2025-d of 10.07.2025 - Income tax: Determination of the taxable income portion for foreign life annuity insurance policies
On July 10, 2025, the FTA published notification 025-DVS-2025 regarding the determination of the taxable income portion of foreign life annuity insurance policies.
FTA publishes analysis on the use of the deduction for third-party childcare costs
The FTA publishes an analysis of the use of the deduction for childcare costs for direct federal tax purposes based on the data for 2021.
Directive 09 Mineral oil tax and CO2 levy (R-09)
The revised Directive 09 - Mineral Oil Tax and CO2 Levy (R-09) was published on July 1, 2025.
FTA updates overview of tax policy proposals and initiatives
The Federal Tax Administration (FTA) updated the overview of tax policy proposals and initiatives on July 1, 2025.
New edition of the brochure "The Swiss tax system
The brochure "The Swiss tax system" was updated on June 26, 2025. It provides an overview of taxes at federal, cantonal and communal level and addresses cantonal peculiarities.
Federal Council discusses status of talks on US tariffs
On June 25, 2025, the Federal Council was informed by President Karin Keller-Sutter and Vice President Guy Parmelin about the status of talks with the USA on the definitive lifting of the additional tariffs decided by the USA.
FTA publishes notifications of receipt for the FATCA agreement
The Federal Tax Administration (FTA) published FATCA group requests in accordance with Art. 12 para. 1 FATCA Act on June 24, 2025.
VAT: Publication of the draft practice statements of the VAT Department
On June 16, 2025, three drafts of practical adjustments to VAT were published.
Tax information dossier "Taxation at source"
The "Taxation at source" dossier from the tax information dossier has been updated.
New digital declaration of relocation procedures
On June 16, 2025, the FTA announced that the relocation procedure must now be declared digitally.
Federal Council adopts dispatch approving the list of 74 partner states for the automatic exchange of information on crypto assets
On June 6, 2025, the Federal Council adopted the dispatch approving the introduction of the international automatic exchange of information (AEOI) on crypto assets with the relevant partner states. Entry into force is planned for 2026 with the first exchange of data in 2027.
Publication reference: Message and draft amendment to the Withholding Tax Act (too-big-to-fail instruments)
At its meeting on June 6, 2025, the Federal Council approved the dispatch and draft amendment to the Withholding Tax Act (too-big-to-fail instruments).
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