Swiss tax system
Here you will find publications on the Swiss tax system, such as tax information, tax brochures and cantonal gazettes. They describe tax regulations and differences at federal and cantonal level.
The Swiss Tax System (Publication)
Explanation of the Swiss tax system, brochure for civic education
News
Course listings (ICTax)
The Federal Tax Administration has updated the course listings and bonus shares 2024, 2025 and 2026.
New FTA portal
From 11 May, the FTA portal will bring together numerous FTA online services in a single overview. The FTA portal combines permissions and services from ePortal in one central location. The FTA is gradually migrating the online services to the new FTA portal.
Top-up tax: temporal application and exercise of elections of the administrative guidance of 5 January 2026 on the Side-by-Side Package
The FTA provides information on the effective date of the new safe harbor rules in the context of the minimum taxation of large multinational corporate groups. With regard to the applicable accounting standard for the Simplified ETR Safe Harbor, reference is made to Article 9 paragraphs 2 and 3 of the Minimum Taxation Ordinance (OMinT).