Tax policy
Here you will find information on legislative projects concerning direct federal tax, value added tax, stamp duty, tax harmonisation, withholding tax and military service exemption tax. The expert opinions and reports on taxes are listed in chronological order.
As English is not one of Switzerland's official languages, only the most important information concerning the Administration is translated into English. This translation is provided for information purposes only and has no legal force. Please refer to the German, French or Italian original version.
Current tax policy dossiers
Partial revision of the Value Added Tax Act
News
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).
Top-up tax: application of the administrative guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules adopted on 13 January 2025
In the context of the minimum taxation of large multinational corporate groups, the FTA provides information on the application of the administrative guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules adopted on 13 January 2025 in connection with two adopted motions of identical wording. The FTA clarifies that the administrative guidance and the Grace Period Limitation set out therein must be applied pursuant to applicable law and until the Federal Council decides on a possible amendment to the OMinT, and establishes how the declaration for the relevant top-up tax returns is to be made.
Course listings (ICTax)
The Federal Tax Administration has updated the course listings and bonus shares 2025 and 2026.
Questions and answers about Swiss tax policy
Contact
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Federal Tax Administration FTA
Tax Policy Department
Eigerstrasse 65
3003 Berne