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

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

The FTA has updated the tax policy motions and initiatives.

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

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

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 issued by the Swiss Federal Administrative Court 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 issued by the Swiss Federal Administrative Court between February 23 and March 1, 2026.

The amendment protocol entered into force on February 9, 2026, following completion of the approval procedures in Switzerland and Italy.

Since February 10, 2026, withholding tax for domestic and foreign transactions can be reported online via the ePortal.

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

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

The Federal Tax Administration (FTA) has published Circular No. 217 "Information sheets on withholding tax and overviews of double taxation agreements" (as of January 1, 2026).

Overview of tax rulings issued by the Swiss Federal Administrative Court between January 12 and 18, 2026.

On January 15, 2026, the Federal Tax Administration (FTA) published revised guidelines on the standard for the automatic exchange of information in tax matters (AEOI financial accounts).

On January 13, 2026, the Federal Tax Administration (FTA) updated its overview table of parliamentary motions and initiatives in the area of taxation.

The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.

Overview of tax rulings by the Swiss Federal Administrative Court published between December 15 and 21, 2025.

Overview of tax rulings by the Swiss Federal Supreme Court published between December 8 and 14, 2025.

Overview of tax rulings issued by the Swiss Federal Administrative Court between December 8 and 14, 2025.

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