Switzerland

The Swiss Federal Tax Administration (FTA) has published two draft practice rulings (Praxisfestlegungen) from the Main Division for Value Added Tax (VAT) for public consultation. The consultation period runs until November 27, 2026. The drafts address specific VAT application issues, including the treatment of certain cross-border services and the deduction of input tax for mixed-use

On 26 October 2026, the Swiss Federal Tax Administration (ESTV) published an updated compilation of pending tax policy proposals and popular initiatives currently under consideration by the Federal Parliament. This periodic release serves as a key monitoring tool for multinational enterprises, tax advisors, and industry associations tracking legislative developments that could impact corporate and individual

On 20 October 2026, the Swiss Federal Tax Administration (ESTV) issued Circular No. 221, effective 1 January 2027, setting out the revised source tax (Quellensteuer) tariffs and deductions for the 2027 tax year. The adjustments compensate for “cold progression” (bracket creep) by indexing tariff brackets and standard deductions to inflation. Key changes include an increase

On 16 October 2026, the Swiss Federal Tax Administration (ESTV) published a new set of FATCA group requests pursuant to Article 12 paragraph 1 of the Swiss FATCA Implementation Act (FATCA-Gesetz) and final rulings (Schlussverfügungen) under Article 5 paragraph 3 letter b of the Switzerland–USA FATCA Agreement. These publications concern U.S. tax authority (IRS) requests

On 15 October 2026, the Swiss Federal Tax Administration (ESTV) announced the completion of its 2026 automatic exchange of information (AEOI) cycle with 113 partner jurisdictions. The exchange, conducted under the OECD’s Common Reporting Standard (CRS) and the Global Forum’s transparency framework, covered approximately 4 million financial accounts held by non-resident taxpayers. This marks a

On 5 October 2026, the Swiss Federal Tax Administration (ESTV) published the indexed maximum deductible contributions for Pillar 3a (restricted pension provision) for the 2027 tax year. For individuals affiliated with a pension fund (second pillar), the annual deduction limit rises from CHF 7,258 to CHF 7,373. For self-employed persons without a pension fund, the

On 5 October 2026, the ESTV released updated valuation lists for the ICTax system, covering the tax years 2024, 2025, and 2026. The ICTax database provides standardized market values for listed securities, unlisted shares, and gratuitous shares (employee participation plans) used to determine taxable income and wealth for both individuals and corporations. The update incorporates

On 1 October 2026, the Main Division for Value Added Tax (Hauptabteilung MWST) of the Federal Tax Administration (ESTV) published two draft practical guidelines (Praxisfestlegungen) for public consultation, marking a significant step in the ongoing modernisation of Swiss VAT administrative practice. The consultation period runs until 2 November 2026, during which interested parties—including businesses, tax

On 24 September 2026, the Swiss Federal Tax Administration (ESTV) published an updated version of its dossier on wealth tax for natural persons (Vermögenssteuer natürlicher Personen). The dossier provides a comprehensive overview of the assessment and collection of cantonal wealth taxes across all 26 cantons. While wealth tax is exclusively a cantonal competence, the federal

On 22 September 2026, the Swiss Federal Department of Finance (EFD) announced adjustments to the direct federal tax tariffs and deductions for the 2027 tax year to compensate for cold progression. Since the last adjustment, inflation has amounted to 0.47 percent, necessitating an upward shift in all tariff brackets. The measure aims to prevent taxpayers