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.

Tax information dossiers "Income tax for individuals" and "Brief overview of income tax for individuals"

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

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.
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.
Got it!

You are using an outdated browser!

We are committed to a modern and secure Internet. Microsoft Internet Explorer uses outdated web standards and is no longer actively supported by our platform.

For an optimal and complete presentation of our contents we recommend to use one of the following browsers.
For more information on Internet Explorer's outdated technology and the risks it poses, please visit Chris Jackson's blog (Principal Program Manager at Microsoft).