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Overview of the tax rulings of the Swiss Federal Supreme Court published between October 06 - 12, 2025.

The tax information dossiers "Penalty provisions for direct taxes" and "Subsequent taxation" have been updated.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 29 - October 05, 2025.

The tax information dossiers "Income tax of natural persons" and "Brief overview of income tax of natural persons" have been updated.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 22 - 28, 2025.

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.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 15 - 21, 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 8 - 14, 2025.

On September 11, 2025, the FTA published the circular "Compensation for the consequences of cold progression and interest rates for direct federal tax 2026".

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.

On September 11, 2025, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2026.

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

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

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

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

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.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 28 and August 3, 2025.

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

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

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

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

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.

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.

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

The Federal Tax Administration (FTA) updated the overview of tax policy proposals and initiatives on July 1, 2025.