Posted by Olivier Weber | Apr 16, 2026 | Tax |
The Case: The most significant recent development in Federal direct taxation (as of 2026) is the adjustment for so-called fiscal drag. Under this mechanism, tax rates and selected deductions are regularly indexed to inflation, thus helping to prevent taxpayers from moving into higher tax brackets solely due to price increases.
Read MorePosted by Olivier Weber | Mar 9, 2026 | Monthly, Tax |
The Case: On 8 March 2026, Swiss voters decided that all individuals will be taxed separately in the future, i.e. everyone will have to file their own tax return, regardless of marital status. The new system is expected to be implemented by 2032 at the latest, after cantons and municipalities…
Read MorePosted by Olivier Weber | Feb 25, 2026 | Tax |
The Case: A taxpayer sought to claim input tax on consulting services. The Federal Administrative Court denied the deduction on the grounds that the services had already been rendered before the invoice was issued. The Commentary: The Federal Supreme Court clarified that the right to input tax deduction depends solely…
Read MorePosted by Olivier Weber | Feb 24, 2026 | Tax |
The Case: A tax policy issue that will be addressed in the 2026 spring session in March: A motion by Beat Riederer proposes extending Switzerland’s stamp duty to derivatives and structured products, which are currently exempt from stamp duty. The Commentary: The Federal Department of Finance (FDF) opposed the move…
Read MorePosted by Olivier Weber | Feb 16, 2026 | Tax |
The Case: The dispute was about the inter-cantonal allocation of both profits and capital to the Ticino-based operating facilities of a company participating in the construction of the Gotthard Base Tunnel. The Commentary: Pursuant to a prior tax ruling, the cantonal tax authorities involved (Ticino, Nidwalden, Uri, and Zurich) had…
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