Switzerland: 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'
See MoreSwitzerland completes MLI procedures for Argentina treaty, effective from 2027
Switzerland has completed the domestic steps required for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to take effect for its covered tax treaty with Argentina, according to
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EU: FASTER directive signals need for Swiss withholding tax reform
The European Union's Faster and Safer Tax Relief of Excess Withholding Taxes (FASTER) directive establishes streamlined withholding tax relief procedures that expose significant gaps in Switzerland's current system. While EU member states prepare
See MoreSwitzerland, Finland sign protocol of amendment to double taxation agreement
Switzerland and Finland have moved forward with updating their longstanding tax agreement, with the Swiss State Secretariat for International Finance announcing the signing of an amending protocol to their 1991 income and capital tax treaty on 28
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Belgium: Council of Ministers approves protocol to tax treaty with Switzerland
Belgium’s Council of Ministers has approved a draft law for the ratification of the protocol to the 1978 income and capital tax treaty with Switzerland on 13 May 2026. Signed 16 July 2025, the protocol aims to align the 28 August 1978 tax
See MoreSwitzerland considers extending accommodation VAT rate to 2035
The Swiss Federal Council published a dispatch on 7 May 2026 concerning a draft amendment to extend the reduced VAT rate of 3.8% for the accommodation services sector, including hotels. Under current legislation, the reduced VAT rate of 3.8% is
See MoreSwitzerland: Federal Council consults amendment to minimum taxation ordinance
The Swiss Federal Council has opened a consultation on 6 May 2026 on an amendment to the Ordinance on Minimum Taxation, implementing two parliamentary motions of identical content (motions 25.4392 and 25.4399). The proposed revision concerns the
See MoreSwitzerland, France conclude updated mutual agreement on cross-border teleworking taxation
Switzerland and France have concluded a new mutual agreement on the taxation of cross-border teleworking on 1 May 2026. This announcement was made by the State Secretariat for International Financial Matters (SIF) on the same day. The
See MoreSwitzerland further extends ‘too big to fail’ withholding tax exemption until end 2031
Switzerland has extended the withholding tax exemption provisions applicable to instruments issued by financial institutions designated as too big to fail (TBTF) for a fixed period until 31 December 2031. This announcement was on 30 April
See MoreSwitzerland extends loss carryforward period after referendum deadline ends
Switzerland is introducing an extension to the loss carryforward period following the expiry of the referendum period for the implementing Federal Law on 17 April 2026. The Swiss Federal Law on Extending Loss Compensation Periods, adopted on 19
See MoreSwitzerland: FTA clarifies Pillar Two Side-by-Side Package application
The Swiss Federal Tax Administration (FTA) on 7 April 2026 released official statements clarifying how Switzerland will apply the Pillar Two Side-by-Side Package and related administrative guidance on Article 9.1 of the Global Anti-Base Erosion
See MoreSwitzerland: FTA updates overview of tax treaty effects with Brazil
The Swiss Federal Tax Administration (FTA) released a revised overview on 26 March 2026, detailing the impact of the tax treaty with Brazil. The update incorporates two key modifications to Brazil’s domestic withholding tax rules, effective from 1
See MoreSwitzerland: National Council approves OECD GloBE information exchange
Switzerland’s National Council has approved the OECD’s Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) during its spring session, which ended on 20 March 2026. Switzerland signed the agreement in
See MoreSwitzerland: FTA launches online GloBE information return application
The Swiss Federal Tax Administration (FTA) has announced that the GloBE Information Return (GIR) application is now available on the federal government’s online portal. The application allows companies to register for GIR purposes and submit their
See MoreSwitzerland: Council of States approves amending protocol to tax treaty with Croatia
The Swiss Council of States approved the ratification of the amending protocol to the 1999 income and capital tax treaty with Croatia on 9 March 2026. Signed on 18 July 2025, the protocol makes updates to the OECD Model Double Taxation Agreement
See MoreSwitzerland: Council of States approves tax treaty protocol with Belgium
The Swiss Council of States approved ratification of the protocol to the 1978 income and capital tax treaty with Belgium on 9 March 2026. Signed on 16 July 2025, the protocol introduces minimum standards for the treaty, including an anti-abuse
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Italy clarifies Swiss cantonal net wealth tax not creditable against CFC tax
The Italian tax authorities have issued Ruling Answer No. 70/2026, which addresses a specific tax query regarding whether a Swiss cantonal tax—the "Capital Tax"—can be deducted from the Italian taxes due under the Controlled Foreign Company
See MoreSwitzerland updates CRS MCAA participant list
Switzerland has updated its list of participating jurisdictions under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The update was formalised in Decision No. RO 2026 57, gazetted
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