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.
FTA publishes adjustments to VAT practice on various topics
On September 29, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
FTA publishes final rulings on the FATCA agreement
On September 24, 2025, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Swiss tax system - FTA publications
On September 22, 2025, the FTA supplemented the cantonal gazettes with the regulations on taxation according to expenditure and also the tax folder "Taxation according to expenditure". The tax folder "Personal tax - poll tax" was also completely revised.
Publication note - Making the issue tax more startup-friendly
At its meeting on September 19, 2025, the Federal Council adopted the report in fulfillment of postulate 23.3262 Silberschmidt of March 16, 2023 "Making the emissions tax more startup-friendly".
FTA publishes notice of receipt for FATCA agreement
On September 15, 2025, the Federal Tax Administration (FTA) published a FATCA group request in accordance with Art. 12 para. 1 of the FATCA Act.
Federal Council adopts dispatch on the exchange of information on OECD minimum taxation
At its meeting on September 12, 2025, the Federal Council adopted the dispatch on the approval of the international legal basis for the exchange of information for OECD minimum taxation.
FTA publishes circular "Compensation for the consequences of cold progression and interest rates for direct federal tax 2026"
On September 11, 2025, the FTA published the circular "Compensation for the consequences of cold progression and interest rates for direct federal tax 2026".
FDF adjusts tax rates and deductions to inflation
The Federal Department of Finance (FDF) adjusts the rates and deductions for direct federal tax annually to offset the effects of cold progression. The latest changes concern the 2026 tax year.
FTA publishes new refund and default interest rates for federal taxes from 2026
On September 11, 2025, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2026.
VAT accounting modalities can be adjusted directly online
On September 8, 2025, the FTA announced that the VAT settlement modalities can now be adjusted directly in the "VAT settlement" online service.
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.
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