Switzerland Tax Agency Updates Lists of Pending Amendments to Various Tax Laws, Regulations

The Swiss Federal Tax Administration Nov. 21 updated the list of pending amendments to various tax laws and regulations, with entry into force dates in 2026 through 2028. The updated list includes amendments to: 1) ratify and implement the OECD Crypto-Asset Reporting Framework (CARF) and addendum to the Multilateral Competent Authority Agreement (MCAA) on the Automatic Exchange of Financial Account Information (AEOI) under the common reporting standard (CRS); 2) implement reporting obligations under OECD Pillar Two on global minimum taxation; 3) extend to 10 years from seven years the option to carry forward losses incurred from 2020 onwards; 4) introduce ...