- Switzerland reduces federal tax interest rates for 2026 starting January 1 across multiple tax categories
- Default refund and conditional payment obligation rates drop from 4.5% to 4%
- Voluntary advance payment rates decrease from 0.75% to 0%
- Changes apply to VAT direct federal tax withholding tax CO2 levy stamp duties and minimum taxation for large multinational enterprises
- Rate adjustments reflect Switzerland’s response to current monetary conditions and tax compliance requirements
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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