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".

Tax information dossier "Key features of the Swiss tax system"

The dossier "Key features of the Swiss tax system" by the FTA/SSK from the Tax Information dossier was updated on December 11, 2025.

Tax statistics 2022: How incomes have recovered from the pandemic

On December 4, 2025, the FTA analyzed the recently published tax statistics for natural persons for the year 2022 and placed them in the context of the pandemic years 2019–2022.

FTA publishes withholding tax rates for 2026

The Federal Tax Administration (FTA) has published the 2026 withholding tax rates for certain cantons.

Consultation on changes to the taxation of large gambling winnings

The consultation process on changes to the taxation of large gambling winnings was opened on December 5, 2025.

Decisions of the Swiss Federal Supreme CourtCW 48 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 24 - 30, 2025.

Decisions of the Swiss Federal Supreme CourtCW 47 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 17 - 23, 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.

FTA publishes tax statistics for natural persons and legal entities for 2022

On November 20, 2025, the FTA published the 2022 tax statistics.

FTA publishes new tax folder "Compensation for the consequences of cold progression" valid for the 2025 tax period

On November 17, 2025, the Federal Tax Administration (FTA) published the new tax folder "Compensation for the consequences of cold progression" valid for the 2025 tax period.

Maximum pillar 3a deductions in tax year 2026

The tax deduction within the scope of the tied pension provision (pillar 3a) remains unchanged for the 2026 tax year. The maximum deductions are also the relevant payment limits.

Decisions of the Swiss Federal Supreme CourtCW 46 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 10 - 16, 2025.

Decisions of the Swiss Federal Supreme CourtCW 45 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 3 - 9, 2025.

Decisions of the Swiss Federal Supreme CourtCW 44 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 27 and November 2, 2025.

FTA publishes circular "Withholding tax rates 2026"

The Federal Tax Administration (FTA) has published the circular "Withholding tax rates 2026".

Decisions of the Swiss Federal Supreme CourtCW 43 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 20 - 26, 2025.

Decisions of the Swiss Federal Supreme CourtCW 42 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 13 - 19, 2025.

Consultation agreement between Switzerland and Germany

The State Secretariat for International Financial Matters SIF announced on October 16, 2025 that the competent authorities of Switzerland and Germany have agreed to extend the consultation agreement on the application of Article 15 paragraph 4 of the double taxation agreement between Switzerland and Germany.

FTA updates tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

Decisions of the Swiss Federal Supreme CourtCW 41 - 2025)

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

Tax information dossiers "Penalty provisions for direct taxes" and "Subsequent taxation"

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

Decisions of the Swiss Federal Supreme CourtCW 40 - 2025)

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