Decisions of the Swiss Federal Supreme CourtCW 39 - 2025)

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

Swiss tax system - FTA publications

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.

Decisions of the Swiss Federal Supreme CourtCW 38 - 2025)

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

Decisions of the Swiss Federal Supreme CourtCW 37 - 2025)

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

FTA publishes circular "Compensation for the consequences of cold progression and interest rates for direct federal tax 2026"

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

FDF adjusts tax rates and deductions to inflation

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.

FTA publishes new refund and default interest rates for federal taxes from 2026

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

Decisions of the Swiss Federal Supreme CourtCW 36 - 2025)

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

Decisions of the Swiss Federal Supreme CourtCW 35 - 2025)

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

Decisions of the Swiss Federal Supreme CourtCW 34 - 2025)

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

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.
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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