FTA publishes adjustments to VAT practice
On October 31, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
FTA publishes circular "Withholding tax rates 2026"
The Federal Tax Administration (FTA) has published the circular "Withholding tax rates 2026".
Federal Council publishes report on the revision of VAT in the healthcare sector: simplification, competitive neutrality and relief for consumers
On October 29, 2025, the Federal Council published the report "New regulation of VAT in the area of healthcare: simplification, competitive neutrality and relief for consumers" in fulfillment of postulate 23.3132 Noser of March 14, 2023.
FTA publishes final rulings on the FATCA agreement
On October 20, 2025, the Federal Tax Administration (FTA) published final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
FTA publishes two drafts on the VAT practice adjustment
On October 24, 2025, the FTA published two drafts on VAT practice on its website.
Signing and opening of the consultation on the protocol of amendment to the AEOI Switzerland-EU in tax matters
The Protocol of Amendment to the Agreement on the Automatic Exchange of Financial Account Information to Promote Tax Compliance in International Matters, signed on October 20, 2025, adapts the agreement to the amended OECD standard and supplements it with new provisions on administrative assistance in the collection of VAT claims. The consultation will last until February 6, 2026.
Consultation agreement between Switzerland and Germany
The State Secretariat for International Financial Matters SIF announced on October 16, 2025 that the competent authorities of Switzerland and Germany have agreed to extend the consultation agreement on the application of Article 15 paragraph 4 of the double taxation agreement between Switzerland and Germany.
FTA updates tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.
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.
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