Decisions of the Swiss Federal Administrative Court (CW )

Overview of the tax law decisions of the Swiss Federal Administrative Court published between June 22 and 28, 2026.

Updating the "Applicable Taxes" Tax Information Dossiers

On June 25, 2026, the Federal Tax Administration (FTA) updated the article “Taxes in Effect” in the Tax Information section.

Federal Council Approves Protocol Amending the Switzerland-EU AEOI Agreement

At its meeting on June 24, 2026, the Federal Council adopted the message on the Protocol of Amendment to the Agreement between Switzerland and the European Union (EU) on the Automatic Exchange of Information on Financial Accounts to Promote Tax Compliance in International Matters. The agreement has been aligned with the revised OECD standard and also includes new provisions on administrative assistance in the collection of value-added tax claims.

Report Highlights the Need for Action on Tax Policy in Switzerland

On June 19, the Federal Council adopted the report in response to Postulate Walti 23.3752, “Remaining Attractive, Securing Finances: Switzerland Needs a Long-Term Tax and Location Strategy,” during its meeting.

Switzerland and Italy Engage in Dialogue on Tax Issues: Finance Ministers to Meet in June

On June 18, 2026, Switzerland and Italy began a dialogue to discuss certain tax issues.

Decisions of the Swiss Federal Administrative Court (CW )

Overview of tax law decisions by the Swiss Federal Administrative Court published between June 8 and 14, 2026.

Decisions of the Swiss Federal Supreme Court (CW –2026)

Overview of tax law decisions by the Swiss Federal Supreme Court published between June 1 and June 7, 2026.

Decisions of the Swiss Federal Administrative Court (CW 2026)

Overview of tax law decisions by the Swiss Federal Administrative Court published between June 1 and June 7, 2026.

Decisions of the Swiss Federal Administrative Court (CW )

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

Decisions of the Swiss Federal Administrative Court (CW )

Overview of tax law decisions by the Swiss Federal Administrative Court published between May 11 and 17, 2026.

The FTA brings together its most important online services on the FTA portal

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.

Federal Council Opens Consultation on the Minimum Taxation Ordinance

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.

Decisions of the Swiss Federal Supreme Court (CW –2026)

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

Decisions of the Swiss Federal Administrative Court (CW )

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

Memorandum of Understanding with France on Telework

The State Secretariat for International Financial Matters (SIF) has announced that a new agreement between Switzerland and France on the taxation of cross-border telework was concluded on April 29, 2026.

The FTA Publishes Its 2025 Annual Report

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

Decisions of the Swiss Federal Supreme Court (CW –2026)

Overview of tax law decisions by the Swiss Federal Supreme Court published between April 13 and 19, 2026.

Decisions of the Swiss Federal Administrative Court (CW )

Overview of tax law decisions by the Swiss Federal Administrative Court published between April 13 and 19, 2026.

The FTA Updates Tax Policy Motions and Initiatives

The FTA has updated the tax policy motions and initiatives.

Supplementary Tax: Timing of Application and Exercise of Election Rights Under the Administrative Guideline of January 5, 2026, Regarding the Side-by-Side Package

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.

Supplementary Tax: Application of the Administrative Guidance on Article 9.1 of the GloBE Model Rules dated January 13, 2025

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.

Decisions of the Swiss Federal Administrative Court (CW )

Overview of tax rulings by the Swiss Federal Administrative Court published between March 23 and 29, 2026.

Tax relief for Brazil

On March 26, 2026, the SIF published a summary of the implications of the agreement on tax relief for Brazil.

GloBE Information Return (GIR)

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

Decisions of the Swiss Federal Supreme Court (CW - 2026)

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