Austria: Federal Council approves tax treaty protocol with Switzerland
Austria’s Federal Council (Bundesrat) approved the protocol to the 1974 income and capital tax treaty with Switzerland on 22 October 2026, following the National Council’s approval on 14 October 2026. Signed on 30 July 2026, the protocol is
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Switzerland: Federal Council amends minimum tax rules to delay OECD guidance
Switzerland’s Federal Council adopted the amendment at its meeting in Bern on 21 October 2026. It implements two parliamentary motions with identical wording, which called for the guidance to apply in Switzerland one year later than the date
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Switzerland to vote on VAT increase to fund 13th pension
Switzerland's Federal Council on 5 October 2026 recommended that voters approve a 0.4% rise in value added tax (VAT) to help fund the 13th pension under the Old-Age and Survivors' Insurance (AVS). The proposal goes to a national vote on 29 November
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Switzerland updates CRS partner list to include 116 states
Switzerland’s State Secretariat for International Finance has updated its list of partner states for the automatic exchange of information on financial accounts under the OECD Common Reporting Standard (CRS). Curaçao’s status has changed from
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Finland: Parliament approves amending protocol to tax treaty with Switzerland
Finland’s Parliament has approved the Government Proposal HE 159/2026 vp to ratify the amending protocol to the 1991 tax treaty with Switzerland on 6 October 2026. Signed on 28 May 2026, the protocol aligns with OECD BEPS minimum standards by
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Switzerland: Federal Council extends loss carryforward to ten years starting 2028
Switzerland’s Federal Council enacted the Federal Act on the Extension of Loss Carryforward on 18 September 2026. The change allows companies to offset losses against taxable profits over a ten-year period instead of the current seven years at
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Switzerland updates AEOI jurisdiction list
Switzerland’s State Secretariat for International Finance updated its list of jurisdictions for the automatic exchange of financial account information on 21 September 2026, with Romania moved from temporarily non-reciprocal to reciprocal
See MoreSwitzerland updates MCAA-CbC jurisdiction list
The Swiss Official Gazette had published Decision No. RO 2026 473 on 16 September, updating the list of jurisdictions covered by the Multilateral Competent Authority Agreement (MCAA) on the exchange of Country-by-Country Reports. The decision had
See MoreSwitzerland expands CbC reporting exchange list
Switzerland has added Benin, Burkina Faso, Dominica and Greenland to its list of jurisdictions for the exchange of Country-by-Country (CbC) reports, reporting fiscal years beginning on or after 1 January 2025. The supplement, published under RO
See MoreFinland submits bill to parliament to approve tax treaty protocol with Switzerland
Finland’s government submitted a bill to Parliament seeking approval of the amending protocol to the Finland–Switzerland Income and Capital Tax Treaty (1991) on 10 September 2026. The protocol, signed on 28 May 2026, would amend the treaty as
See MoreSwitzerland updates list of jurisdictions for automatic exchange of financial information
The State Secretariat for International Finance (SIF) has updated Switzerland's list of jurisdictions for the automatic exchange of financial account information, reclassifying Trinidad and Tobago as a reciprocal jurisdiction, according to a notice
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China, Switzerland conclude negotiations to revise free trade agreement
China and Switzerland announced the conclusion of negotiations to optimise their 2013 free trade agreement (FTA), following five rounds of talks on 20 August 2026, after five rounds of negotiations launched in September 2024. The revised
See MoreSwitzerland to introduce individual taxation in 2032
Switzerland will introduce individual taxation from 2032 after the Federal Council decided on 19 August 2026 to use the latest date permitted under the Federal Act on Individual Taxation. The decision gives the cantons additional time to make the
See MoreSwitzerland adopts dispatch for temporary VAT increase to fund security spending
Switzerland’s Federal Council has adopted a dispatch proposing a temporary increase in Value Added Tax (VAT) to strengthen the country’s security and defence capabilities. At its meeting on 12 August 2026, the Federal Council proposed
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Austria, Switzerland sign amending protocol to 1974 tax treaty
The Swiss State Secretariat for International Finance announced that Austria and Switzerland signed an amending protocol to their 1974 income and capital tax treaty on 30 July 2026. The protocol updates the treaty to implement the minimum
See MoreSwitzerland, UK conclude negotiations on modernised free trade agreement
Switzerland and the United Kingdom have concluded negotiations on a modernised free trade agreement, Swiss President Guy Parmelin and UK Secretary of State for Business and Trade Peter Kyle announced during a meeting in Bern on 13 July. The
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Malaysia, Switzerland end second round negotiations to update income tax treaty
Malaysia’s Ministry of Finance announced on 27 June 2026 that Malaysia and Switzerland have completed the second round of negotiations to amend the 1974 tax treaty, held from 22 to 25 June 2026. The negotiation is aimed at modernising their
See MoreSwitzerland: Parliament approves VAT hike to support AHV pension costs
Switzerland's parliament has approved a constitutional amendment that will allow an increase in Value Added Tax (VAT) rates from 2028 to help finance the country's newly introduced 13th monthly pension payment under the Old-Age and Survivors'
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