Denomination of capital in functional foreign currency: Exchange rates in the calendar year 2025 or as of December 31, 2025
On January 9, 2026, the ESTV published conversion rates for the 2025 calendar year and as of December 31, 2025, for companies with capital denominated in functional foreign currencies.
FTA publishes imputed interest rate on regulatory capital for 2026
The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.
Conscription exemption tax: average annual rates for 2025
On January 7, 2026, the FTA published the annual average exchange rates for converting income earned in foreign currencies in accordance with Article 20 WPEV for the assessment of the substitute tax for the substitute year 2025.
FTA updates dossier on tax information "Military service levy
On January 5, 2026, the FTA updated the article "Military service exemption tax" in the Tax Information dossier.
2026 FSO municipality list for assigning the correct municipality number to the correct postal code
On January 5, 2026, the FTA published the "FSO municipal list 2026 for assigning the correct municipal number to the correct postal code" for import into payroll accounting systems.
Withholding tax according to DBA
The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.
FTA - Publications on the Value Added Tax Act MWSTG
On December 29, 2025, the ESTV adjusted its practice regarding the "mileage allowance."
Updated circular on the tax treatment of pension contributions and benefits under pillar 3a
On December 22, 2025, the FTA published Circular No. 18a, which replaces Circular No. 18 as of January 1, 2026.
Notice-028-S-2025-e dated December 17, 2025 - Sales tax - Recognized data suppliers
On December 17, 2025, the FTA announced that Refinitiv SA would relinquish its status as a data supplier recognized by the FTA for the classification of taxable documents in the area of sales tax as of January 1, 2026.
Swiss tax system – Tax folder 2025
The "tax folders" for the 2025 tax period were published on December 16, 2025.
Withholding tax 2026 – new publications
The Federal Tax Administration (FTA) has published various documents on withholding tax for 2026.
Only settle VAT once a year
On December 10, 2025, the FTA once again pointed out the possibility of annual VAT settlement.
Instructions for completing the salary statement or pension statement and questions and answers on the salary statement
The Federal Tax Administration has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".
New overview of VAT forms
On December 8, 2025, the FTA published the new overview of VAT forms.
Tax information dossier "Key features of the Swiss tax system"
The dossier "Key features of the Swiss tax system" by the FTA/SSK from the Tax Information dossier was updated on December 11, 2025.
Entry into force of the amendment protocol to the double taxation agreement with Germany
The amendment protocol to the DTA between Switzerland and Germany has entered into force.
Entry into force of the Protocol amending the double taxation agreement with Hungary
The amendment protocol to the DTA between Switzerland and Hungary has entered into force.
Tax statistics 2022: How incomes have recovered from the pandemic
On December 4, 2025, the FTA analyzed the recently published tax statistics for natural persons for the year 2022 and placed them in the context of the pandemic years 2019–2022.
FTA publishes withholding tax rates for 2026
The Federal Tax Administration (FTA) has published the 2026 withholding tax rates for certain cantons.
Federal Council opens consultation on amendments to the Value Added Tax Act
At its meeting on December 5, the Federal Council submitted amendments to the Value Added Tax Act for consultation.
Consultation on changes to the taxation of large gambling winnings
The consultation process on changes to the taxation of large gambling winnings was opened on December 5, 2025.
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).
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