Decisions of the Swiss Federal Supreme CourtCW 33 - 2025)

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

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.

Decisions of the Swiss Federal Supreme CourtCW 31 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme 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.

Decisions of the Swiss Federal Supreme CourtCW 30 - 2025)

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

Decisions of the Swiss Federal Supreme CourtCW 29 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 14 - 20, 2025.

Decisions of the Swiss Federal Supreme CourtCW 28 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 7 - 13, 2025.

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.

Decisions of the Swiss Federal Supreme CourtCW 27 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 30. - 06. July 2025 were published.

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.

Decisions of the Swiss Federal Supreme CourtCW 25 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 16 - 22, 2025.

Tax information dossier "Taxation at source"

The "Taxation at source" dossier from the tax information dossier has been updated.

Decisions of the Swiss Federal Supreme CourtCW 24 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 9 - 15, 2025.

Decisions of the Swiss Federal Supreme CourtCW 23 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 02 - 08, 2025.

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.

FTA - Tax statistics 2024

The Federal Tax Administration (FTA) has published the "Tax statistics 2024 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden in Switzerland.

FTA publishes new tax folder on "Taxation according to expenditure"

The Federal Tax Administration (FTA) launched the new tax folder "Taxation according to expenditure" on June 2, 2025.

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.

Decisions of the Swiss Federal Supreme CourtCW 21 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 19 - 25, 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.

Clarification of Notice-024-DVS-2025-d of 22.04.2025 - Income and withholding tax: Determination of the maximum permissible conversion discount

On May 19, 2025, the FTA specified the future practice in Communication 024-DVS-2025 regarding the determination of the maximum permissible conversion discount.

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.
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The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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