Summary

The Federal Tax Administration (ESTV) is simplifying turnover tax settlement effective immediately. Companies no longer need to submit the official Form 9 (or Form 9 FL) if no turnover tax is due during the settlement period. This regulatory change reduces administrative burden for businesses with zero revenue. The announcement was published on June 22, 2026. The contact address for inquiries is the ESTV Head Department of Direct Federal Taxation in Bern.

Persons

  • Federal Tax Administration (ESTV; Authority)

Topics

  • Turnover tax
  • Stamp duties
  • Tax administration
  • Administrative simplification

Clarus Lead

The regulatory change relieves smaller businesses and startups with temporarily or permanently low revenue from recurring reporting obligations. This contributes to the federal government's deregulation agenda and significantly reduces compliance costs for affected businesses. The measure signals a practice-oriented tax administration that eliminates unnecessary paperwork.

Detailed Summary

The ESTV is lifting the filing requirement for the official turnover tax form (Form 9 / Form 9 FL) provided that no tax liability exists for the respective settlement period. This eliminates the need for affected companies to submit a zero-return form. This simplification applies as of the publication date and reduces administrative burden, particularly for small businesses, freelancers, and newly established companies with little or no taxable revenue in the relevant period. The regulation affects stamp duties in the area of direct federal taxation and withholding tax.: 22.06.2026

Key Points

  • Elimination of reporting requirement for zero-revenue periods in turnover tax
  • Form 9 and 9 FL do not need to be filed if no tax is due
  • Measure to reduce administrative burden and compliance costs

Critical Questions

  1. Data Quality: How does the ESTV ensure that businesses correctly distinguish between "no tax due" and "tax due but not paid"?

  2. Feasibility: What transition period will businesses be granted to adjust their accounting systems?

  3. Control Risks: How will control losses due to missing zero returns be compensated – for example through spot checks?

  4. Delimitation: Does the regulation also apply to businesses with changes in place of business, or only to continuously operating companies?

  5. Retroactivity: Can businesses request refunds or cancellations of previously submitted zero returns?

Source Directory

Primary Source: Announcement-032-S-2026-d: Turnover Tax – Tax Settlement – Federal Tax Administration (June 22, 2026) https://www.news.admin.ch/de/newnsb/QFZWb9ON18VAcIUbIvjw_

Contact: Federal Tax Administration ESTV Head Department of Direct Federal Taxation, Withholding Tax, Stamp Duties Eigerstrasse 65, 3003 Bern https://www.estv.admin.ch/de

Verification Status: ✓ June 22, 2026

This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-checking: June 22, 2026