Foreign exchange rates FTA

Value added tax

For the conversion of charges in foreign currency, either the monthly average rate published by the Federal Tax Administration FTA or the daily exchange rate (sell) can be used. Taxable persons who are part of a group can use their internal group exchange rate for the conversion.

Monthly average exchange rates
(German version)
These average rates correspond to the arithmetic mean of the daily rates published by the FTA from the 25th day of a month to the 24th day of the following month.
Daily exchange rate
 
The daily exchange rate is transmitted by the Federal Office for Customs and Border Security FOCBS.
https://www.rates.bazg.admin.ch/home
Group exchange rate In the case of invoices in foreign currency between companies of the same group (group relationship), the VAT may be calculated using the group exchange rate. The conversion at the group rate must be maintained for one year.
Cryptocurrencies MWSt-Info 07 «Steuerbemessung und Steuersätze» Artikel 1.3.3 «Entgelt in Kryptocoins/-token»

Course listings Federal income tax

ICTax
(external application)

Income & Capital Taxes
Price list for domestic and international stocks listed in Switzerland
Price list HB bonds traded off-market
Restructuring / Bonus shares / Portfolio distributions / Liquidations

Last modification 27.06.2022

Top of page