Decisions of the Swiss Federal Administrative CourtCW 36 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between September 1 - 7, 2025.

Decisions of the Swiss Federal Administrative CourtCW 35 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 25 - 31, 2025.

Decisions of the Swiss Federal Administrative CourtCW 34 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 18 - 24, 2025.

Decisions of the Swiss Federal Administrative CourtCW 33 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 11 - 17, 2025.

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.

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.

Decisions of the Swiss Federal Administrative CourtCW 32 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 4 - 10, 2025.

Decisions of the Swiss Federal Administrative CourtCW 31 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 28 and August 3, 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.

Decisions of the Swiss Federal Administrative CourtCW 30 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 21 - 27, 2025.

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.

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.

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.

Memorandum of Understanding between Switzerland and Sweden

On June 2, 2025, the SIF published a Memorandum of Understanding between Switzerland and Sweden.

Decisions of the Swiss Federal Supreme Court ( CW 22 - 2025)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between May 26 and June 1, 2025.

FTA updates the "Current taxes" dossier

The dossier “Applicable taxes” was updated on 26 May 2025.

FTA updates overview of tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated its overview of tax policy proposals and initiatives.

Mutual agreement between Switzerland and Liechtenstein - Dormant estates

On May 19, 2025, the SIF announced that the competent authorities of Switzerland and Liechtenstein had concluded a mutual agreement pursuant to Art. 25 para. 3 DTA CH-FL to avoid double taxation of income and assets belonging to dormant estates under Liechtenstein law.

Decisions of the Swiss Federal Administrative CourtCW 18 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 28 and May 4, 2025.

Federal Council wants to amend the minimum taxation ordinance

At its meeting on April 30, 2025, the Federal Council opened the consultation on an amendment to the Minimum Tax Ordinance (MindStV). The Minimum Tax Ordinance is to be supplemented by the rules on the international reporting obligation (GloBE Information Return, GIR).
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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