Liechtenstein

On 15 October 2026, the Government of Liechtenstein announced the signing of a comprehensive Double Taxation Agreement (DTA) with the Republic of the Philippines. This landmark treaty aims to eliminate double taxation on income and capital, prevent fiscal evasion, and foster deeper economic ties between the two jurisdictions. The agreement follows the OECD Model Tax

On 22 September 2026, the Swiss Federal Tax Administration (FTA) released its annual circular on the compensation for cold progression and the applicable interest rates for direct federal tax for the upcoming 2027 tax year. Cold progression, often referred to as bracket creep, occurs when inflation pushes nominal incomes into higher tax brackets without a

On 22 September 2026, the Swiss Federal Department of Finance (FDF) confirmed that the interest rates for federal taxes, duties, and sanctions will remain unchanged for the 2027 calendar year. The decision, published in the Federal Gazette, maintains the default interest and refund interest rate at 4.00 percent and the compensation interest for voluntary advance

On 22 September 2026, the Federal Department of Finance (FDF) announced the annual indexation of direct federal tax tariffs and deductions to compensate for cold progression for the 2027 tax year. The adjustment, based on a 0.47 percent increase in the national consumer price index since the last revision, raises all taxable income thresholds and

On 21 September 2026, the Swiss Federal Tax Administration (FTA) published the annual value added tax (VAT) statistics for the 2024 reporting year. The report provides a comprehensive overview of the VAT population, turnover subject to tax, and net tax revenue collected. In 2024, the number of VAT-registered enterprises reached 412,000, a 1.8 percent increase