Switzerland

On 4 September 2026, the Swiss Federal Tax Administration (ESTV) published an updated technical guidance for the Automatic Exchange of Information (AIA) under the Common Reporting Standard (CRS). The revision incorporates the new reporting requirements stemming from the CRS revision that entered into force in Switzerland on 1 January 2026. Notably, the guidance specifies the […]

On 4 September 2026, the Swiss Federal Tax Administration (ESTV) published an updated technical guidance for the Automatic Exchange of Information (AIA) under the Common Reporting Standard (CRS). The revision incorporates the new reporting requirements stemming from the CRS revision that entered into force in Switzerland on 1 January 2026. Notably, the guidance specifies the

On 27 August 2026, the State Secretariat for International Financial Matters (SIF) released the official overview detailing the scope and magnitude of tax reliefs under the revised Double Taxation Agreement (DTA) between Switzerland and Jordan. This publication operationalizes the protocol amending the 2006 DTA, which was signed to align with the OECD BEPS minimum standards

On August 19, 2026, the Swiss Federal Council formally resolved to postpone the nationwide implementation of individual taxation to the year 2032, a decision that balances the drive for tax system harmonization with the practical realities of Switzerland’s cantonal administrative architecture. The individual taxation reform, debated since the early 2010s, seeks to modernize the direct

On 10 August 2026, the Federal Tax Administration (ESTV) published the updated ICTax price lists, including the lists of gratuitous shares (Gratisaktien) for the tax periods 2024, 2025, and 2026. ICTax (Investment Tax) is the standardized electronic valuation system used by Swiss cantons and the federal administration to determine the fair market value of listed

On July 31, 2026, the Swiss Federal Tax Administration (ESTV) published an updated compilation of legislative and regulatory changes affecting direct federal taxation, value-added tax, withholding tax, and stamp duties for the periods spanning 2027 through 2029, representing a comprehensive snapshot of enacted statutes, pending ordinances, and ongoing policy initiatives within the Swiss federal tax