Decisions of the Swiss Federal Supreme Court (CW –2026)

Overview of tax law decisions by the Swiss Federal Supreme Court published between March 23 and 29, 2026.

FTA updates the "Cantonal Gazettes" publication

On March 23, 2026, the FTA updated the publication “Kantonsblätter.”

Decisions of the Swiss Federal Supreme Court (CW –2026)

Overview of tax law decisions by the Swiss Federal Supreme Court published between March 16 and 22, 2026.

Employer's Certificate for Employees Residing in France

On March 19, 2026, the FTA published the employer’s certificate for employees residing in France in accordance with Article 4 of the Switzerland–France Double Taxation Agreement, Articles 17 and 28ter of the Agreement, and the accompanying explanatory notes.

Decisions of the Swiss Federal Supreme Court (CW –2026)

Overview of tax law decisions by the Swiss Federal Supreme Court published between March 9 and 15, 2026.

Decisions of the Swiss Federal Supreme Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Supreme Court published between February 23 and March 1, 2026.

Decisions of the Swiss Federal Supreme Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Supreme Court published between February 16 and 22, 2026.

Update to tax information dossier "Taxation of imputed rental value"

The article "Taxation of imputed rental value" from the Tax Information dossier was partially updated on February 19, 2026.

Decisions of the Swiss Federal Supreme Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Supreme Court published between February 9 and 15, 2026.

Decisions of the Swiss Federal Supreme Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Supreme Court published between February 2 and February 8, 2026.

List of providers of recognised tied pension products (pillar 3a)

On February 3, 2026, the Federal Tax Administration published the updated list of providers of recognized pension products for tied private pension plans (pillar 3a).

List of surrenderable Pillar 3b endowment insurance policies published

On February 3, 2026, the Federal Tax Administration published the updated list of redeemable endowment insurance policies under pillar 3b.

Decisions of the Swiss Federal Supreme Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Supreme Court published between January 26 and February 1, 2026.

Taxable portion of income from foreign life annuity insurance policies and life annuity and maintenance contracts 2025

The Federal Tax Administration (FTA) has published the taxable portions of foreign life annuity insurance policies and life annuity and maintenance contracts (see Art. 22 para. 3 lit. c DBG) for the 2025 tax year.

Update to tax information dossier "Tax rate and tax footing"

The article "Tax rate and tax footing" from the Tax Information dossier was updated on January 1, 2026.

Decisions of the Swiss Federal Supreme Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Supreme Court published between January 12 and 18, 2026.

FTA updates tax policy proposals and initiatives

On January 13, 2026, the Federal Tax Administration (FTA) updated its overview table of parliamentary motions and initiatives in the area of taxation.

Decisions of the Swiss Federal Supreme Court (CW - 2026)

Overview of tax rulings by the Swiss Federal Supreme Court published between January 5 and 11, 2026.

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.

Decisions of the Swiss Federal Supreme Court (CW - 2025 and CW - 2026)

Overview of tax rulings by the Swiss Federal Supreme Court published between December 22, 2025, and January 4, 2026.

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.

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

Overview of tax rulings by the Swiss Federal Supreme Court published between December 15 and 21, 2025.

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.

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".
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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