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Overview of tax law decisions by the Swiss Federal Supreme Court published between May 18 and 24, 2026.

Administrative criminal law is to be brought into line with the rules of criminal procedure. At its meeting on May 13, 2026, the Federal Council took note of the results of the consultation process and instructed the Federal Department of Justice and Police (FDJP) to draft a corresponding message.

The new FTA portal has been available since May 11, 2025. It brings together numerous FTA online services in a single, centralized overview. Authorizations and services are now consolidated in one place and are easier to access.

Overview of tax law decisions by the Swiss Federal Supreme Court published between May 4 and May 10, 2026.

At its meeting on May 6, 2026, the Federal Council launched a public consultation on an amendment to the Ordinance on Minimum Taxation. In doing so, it is implementing two identical parliamentary motions. These motions call for the application of an OECD administrative guideline one year later than provided for internationally.

Overview of tax law decisions by the Swiss Federal Supreme Court published between April 27 and May 3, 2026.

The Federal Tax Administration has published its 2025 Annual Report. The report details federal tax revenues and the substance of tax policy matters.

The published statistics provide information on federal tax revenues in 2025 as well as the chronological development of legislation.

The FTA has updated the tax policy motions and initiatives.

Overview of tax rulings by the Swiss Federal Supreme Court published between April 6 and 12, 2026.

On April 7, 2026, the FTA provided information on the effective date of the new safe harbor rules under the minimum tax regime for large multinational enterprise groups.

On April 7, 2026, the FTA provided information regarding the application of the administrative guidance on Article 9.1 of the GloBE Model Rules dated January 13, in connection with two identical motions that had been adopted, as part of the minimum taxation of large multinational enterprise groups.

Overview of tax law decisions by the Swiss Federal Supreme Court published between March 30 and April 5, 2026.

On April 2, 2026, the Federal Tax Administration (FTA) updated the article “Taxation of Legal Entities” in the Tax Information section.

Overview of tax law decisions by the Swiss Federal Supreme Court published between March 23 and 29, 2026.

On March 23, 2026, the FTA updated the publication “Kantonsblätter.”

On March 19, 2026, the FTA announced that the GloBE Information Return (GIR) application is available on the federal government’s e-portal.

Overview of tax rulings by the Swiss Federal Supreme Court published between March 1 and March 8, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between February 23 and March 1, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between February 9 and 15, 2026.

Overview of tax rulings issued by the Swiss Federal Administrative Court between February 9 and 15, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between February 2 and February 8, 2026.

On January 29/30, 2026, the FTA published circulars on the tax-recognized interest rates in Swiss francs and foreign currencies for 2026.

The article "Tax rate and tax footing" from the Tax Information dossier was updated on January 1, 2026.

Overview of tax rulings by the Swiss Federal Supreme Court published between January 19 and 25, 2026.