Decisions of the Swiss Federal Administrative CourtCW 32 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 4 - 10, 2025.

Decisions of the Swiss Federal Administrative CourtCW 31 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 28 and August 3, 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.

Entry into force of the supplementary agreement (in particular home office) to the double taxation agreement between Switzerland and France

The supplementary agreement to the double taxation agreement between Switzerland and France entered into force on July 24, 2025.

Switzerland and Belgium sign protocol of amendment to double taxation agreement

On July 16, 2025, Switzerland and Belgium signed a protocol of amendment to the double taxation agreement (DTA) in the area of taxes on income and capital.

Entry into force of the protocol of amendment to the double taxation agreement with Serbia

The protocol of amendment to the double taxation agreement (DTA) between Switzerland and Serbia entered into force on July 18, 2025. With individual exceptions, most of the amendments are applicable from January 1, 2026.

Switzerland and Croatia sign protocol of amendment to double taxation agreement

On July 18, 2025, Switzerland and Croatia signed a protocol of amendment to the double taxation agreement (DTA) in the area of taxes on income and capital.

Supplementary tax: crediting of residual tax as the relevant tax for Swiss supplementary tax

On 24 July 2025, the FTA published a notice stating that the crediting of the residual tax as the relevant tax for Swiss supplementary tax is recognized as part of the minimum taxation of multinational groups of companies.

FTA publishes notifications of receipt for the FATCA agreement

On July 11, 2025, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Art. 12 para. 1 of the FATCA Act.

FTA updates overview of tax policy proposals and initiatives

The Federal Tax Administration (FTA) updated the overview of tax policy proposals and initiatives on July 1, 2025.

New edition of the brochure "The Swiss tax system

The brochure "The Swiss tax system" was updated on June 26, 2025. It provides an overview of taxes at federal, cantonal and communal level and addresses cantonal peculiarities.

FTA publishes notifications of receipt for the FATCA agreement

The Federal Tax Administration (FTA) published FATCA group requests in accordance with Art. 12 para. 1 FATCA Act on June 24, 2025.

FTA updates overview of tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated its overview of tax policy proposals and initiatives.

Decisions of the Swiss Federal Administrative CourtCW 19 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between May 5 - 11, 2025.

Decisions of the Swiss Federal Administrative CourtCW 18 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 28 and May 4, 2025.

Federal Council wants to amend the minimum taxation ordinance

At its meeting on April 30, 2025, the Federal Council opened the consultation on an amendment to the Minimum Tax Ordinance (MindStV). The Minimum Tax Ordinance is to be supplemented by the rules on the international reporting obligation (GloBE Information Return, GIR).

Tax relief for Norway

On April 24, 2025, the SIF published an overview of the effects of the agreement on tax relief for Norway.

Decisions of the Swiss Federal Administrative CourtCW 16 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 14 - 20, 2025.

Decisions of the Swiss Federal Administrative CourtCW 15 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 7 - 13, 2025.

Tax relief for various countries

On April 7, 2025, the SIF updated the overview of the effects of the agreement (extent of relief) for various countries.

Decisions of the Swiss Federal Administrative CourtCW 14 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 31 and April 6, 2025.

FTA updates overview of tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated its overview of tax policy proposals and initiatives.

Decisions of the Swiss Federal Administrative CourtCW 13 - 2025)

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

Decisions of the Swiss Federal Administrative CourtCW 12 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 17 - 23, 2025.

Switzerland and Zimbabwe sign a double taxation agreement

On March 19, 2025, Switzerland and Zimbabwe signed an agreement on the avoidance of double taxation (DTA) in the area of income taxes in Harare.
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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