Switzerland: Tax Authorities

Switzerland's tax competitiveness faces new challenges from the global minimum tax, but the country can maintain its advantages through strategic reforms. This analysis examines Switzerland's current tax position, identifies its core strengths in federalism and moderate rates, and proposes concrete policy measures including abolishing stamp duties, reconsidering capital taxes, and implementing substance-based innovation incentives to secure long-term fiscal attractiveness.

As global tax authorities ramp up scrutiny and cooperation, the line between a complex, sensitive civil audit and a criminal tax investigation has never been more difficult to identify. This panel uses a real-world- inspired case study with the panelists playing key roles to explore the high-stakes journey of a taxpayer facing parallel scrutiny in both the European Union and the United States.

On 29 and 30 January 2026, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2026.