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Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 19 and October 25, 2026.

On October 23, 2026, the FTA published a document with selective updates titled “Structure and Record Formats of Withholding Tax Rates for Import into Payroll Accounting Systems (ERP Systems).”

The Federal Tax Administration (FTA) has published the circular titled “Withholding Tax Rates 2027.”

Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 12 and October 18, 2026.

The article “Subjective Tax Liability” from the Tax Information dossier was updated on October 15, 2026.

Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 5 and October 11, 2026.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between October 5 and October 11, 2026.

The maximum allowable tax deduction under the tied self-provision plan (Pillar 3a) is now 7,373 francs (currently 7,258 francs) for individuals who already have a Pillar 2 plan, and 36,864 francs (currently 36,288 francs) for individuals without a Pillar 2 plan. The changes will take effect on January 1, 2027.

On September 22, 2026, the FTA published the circular titled “Offset of the Effects of Cold Progression and Interest Rates for the 2027 Federal Direct Tax.”

To offset the effects of cold progression, the Federal Department of Finance (FDF) adjusts the tax rates and deductions for federal direct tax annually. The most recent changes apply to the 2027 tax year.

On September 22, 2026, the Federal Tax Administration (FTA) published the (unchanged) reimbursement and late-payment interest rates for federal taxes, levies, and penalties effective in 2027.

Overview of the Swiss Federal Supreme Court’s tax law decisions published between September 7 and 13, 2026.

Overview of the Swiss Federal Supreme Court’s tax law decisions published between August 17 and 23, 2026.

At its meeting on August 19, 2026, the Federal Council decided that individual taxation should take effect in 2032.

At its meeting on August 19, 2026, the Federal Council decided to enact the Federal Act on the International Automatic Exchange of Information Concerning Wage Data (AIALG) effective January 1, 2027.

Overview of the Swiss Federal Supreme Court’s tax law decisions published between August 10 and 16, 2026.

Overview of the Swiss Federal Supreme Court’s tax law decisions published between August 3 and 9, 2026.

Overview of tax law decisions by the Swiss Federal Supreme Court published between July 27 and August 2, 2026.

The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.

Overview of the Swiss Federal Supreme Court’s tax law decisions published between July 20 and 26, 2026.

Overview of the Swiss Federal Supreme Court’s tax law decisions published between July 6 and July 12, 2026.

The FTA has updated the tax policy motions and initiatives.

Overview of tax law decisions by the Swiss Federal Supreme Court published between June 29 and July 5, 2026.

On July 2, 2026, the Federal Tax Administration (FTA) updated the article “Family Taxation” in the Tax Information section.

On June 25, 2026, the Federal Tax Administration (FTA) updated the article “Taxes in Effect” in the Tax Information section.