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 year-end 2025 prices and interim 2026 valuations, ensuring accurate assessment of capital gains, dividend income, and wealth tax bases. Taxpayers and advisors must use these official values for the respective tax periods unless they can demonstrate a different fair market value.
Key Takeaways
- Official Valuation Reference: The ICTax lists serve as the primary benchmark for securities valuation in Swiss tax returns, reducing disputes with tax authorities over asset values.
- Multi-Year Update Efficiency: Simultaneous publication for three tax years allows practitioners to correct prior-year filings and prepare current-year projections with consistent data.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement