Switzerland: FTA sets 2026 Safe-Harbour rates for related-party loans
The Swiss Federal Tax Administration ( FTA) has released circulars outlining the safe-harbour interest rates for loans between shareholders and related parties. The circular covering loans in Swiss Francs (CHF) was issued on 29 January 2026,
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Switzerland to adopt FATCA Model 1 with US from 2028
Switzerland’s transition to a Foreign Account Tax Compliance Act (FATCA) Model 1 agreement with the United States is now expected to take effect on 1 January 2028, one year later than previously anticipated, the State Secretariat for International
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Switzerland updates CbC reporting list
Switzerland has updated its list of jurisdictions for the automatic exchange of Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (CbC MCAA). Decision No. RO
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US to reduce Swiss tariffs under new trade deal
The US will reduce tariffs on Swiss goods from 39% to 15% under a new trade framework, the Swiss government announced today. The agreement also includes a commitment by Swiss companies to invest USD 200 billion in the US by 2028. The framework
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Switzerland: Federal Council consults on VAT amendments
The Swiss Federal Council opened a consultation on amendments to the Value Added Tax Act on 5 December 2025. The changes aim to implement two parliamentary motions: the extension of platform taxation to electronic services (Motion WAK-S 23.3012)
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Jordan, Switzerland income tax treaty enters into force
The income tax treaty between Jordan, Switzerland entered into force on 4 December 2025. Signed on 13 December 2023, the agreement aims to prevent double taxation on income and curb tax evasion between Jordan and Switzerland. It applies to
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Switzerland: Federal Council announces CRS update, new crypto reporting rules
Switzerland’s Federal Council has announced amendments to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI Ordinance), updating rules to align with the OECD’s Common Reporting Standard (CRS) and
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Switzerland: Federal Council approves amending protocol to tax treaty with Croatia
The Swiss Federal Council confirmed on 26 November 2025 the adoption of the dispatch for the protocol amending the 1999 income and capital tax treaty with Croatia. Signed on 18 July 2025, the protocol makes updates to the OECD Model Double
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Germany, Switzerland tax treaty amending protocol comes into effect
The Swiss State Secretariat for International Finance announced that the protocol amending the 1971 income and capital tax treaty with Germany came into force on 27 November 2025. The protocol, signed on 21 August 2023, updates the treaty to
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Switzerland: Federal Council adopts protocol to income tax treaty with Belgium
The Swiss Federal Council adopted the dispatch on 26 November 2025 for a protocol to the income tax treaty with Belgium. The protocol implements minimum standards for such treaties, including an abuse clause to prevent arrangements or
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Switzerland: Voters reject mega-inheritance tax proposal
Swiss voters decisively rejected a proposed 50% tax on inheritances of CHF 50 million (USD 62 million) or more on 30 November 2025, with 78% voting against it. This was higher than the two‑thirds opposition predicted in polls. The plan, put
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Switzerland approves amendment to AEOI rules ahead of 2026 entry into force
The Swiss Federal Council has approved amendments to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI Ordinance), confirming that the revised rules will take effect on 1 January 2026 alongside the amended
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Croatia: Parliament approves amending protocol to tax treaty with Switzerland
Croatia’s parliament approved the ratification of the amending protocol to the 1999 income and capital tax treaty with Switzerland on 21 November 2025. Signed on 18 July 2025, the protocol makes updates to the OECD Model Double Taxation
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EU Council signs updated tax cooperation agreements with Andorra, Liechtenstein, Monaco, San Marino, Switzerland
The EU Council approved updated tax cooperation agreements with Andorra, Liechtenstein, Monaco, San Marino, and Switzerland, extending automatic financial account information exchanges to cover electronic money products and digital currencies on 20
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EU Parliament endorses protocols to expand AEOI-CRS agreements with Andorra, Monaco, San Marino, Liechtenstein, Switzerland
The European Parliament approved Legislative Resolution Nos. P10_TA(2025)0269 (Andorra), P10_TA(2025)0270 (Monaco), P10_TA(2025)0271 (San Marino), P10_TA(2025)0272 (Liechtenstein) and P10_TA(2025)0273 (Switzerland), authorising the conclusion of
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Hungary, Switzerland: Amending protocol to tax treaty enters into force
The amending protocol the 2012 income and capital tax treaty between Hungary and Switzerland entered into effect on 16 November 2025. The protocol will generally take effect from 1 January 2026 for withholding and other taxes. Changes under
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US: Trade deals with several countries pledge to avoid discriminatory treatment of US digital goods, services
The Trump Administration's trade framework agreements, announced this week by the White House, include commitments from Argentina (signed 13 November 2025), Ecuador (signed 13 November 2025), El Salvador (signed 13 November 2025), Guatemala (signed
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US: Trump Administration reduces tariffs on Switzerland imports
The US and Switzerland, joined by Liechtenstein, have released a joint statement on 14 November 2025 regarding a major trade framework aimed at boosting investment and reducing tariffs. Under the deal, US tariffs on Swiss goods will drop from 39%
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