Summary
The Federal Tax Administration (FTA) published on January 9, 2026 the official exchange rates for the calendar year 2025 as well as the rates as of December 31, 2025. These rates are relevant for the denomination of capital and the tax conversion of foreign currencies. The publication is made through the Federal News Service as a third-party notice from Swiss federal authorities.
Persons
Topics
- Exchange rates
- Denomination of capital
- Tax currency conversion
- Swiss tax administration
Detailed Summary
The Federal Tax Administration has conducted its regular publication of exchange rates. These rates serve the correct tax treatment of capital values denominated in foreign currencies and are relevant for companies and individuals with international assets.
The publication includes both the average rates for the entire calendar year 2025 and the reference rates as of December 31, 2025, the last business day of the year. This data forms the basis for the tax valuation of foreign currency holdings and the documentation of exchange rate gains or losses.
Key Points
- The FTA has published the official 2025 exchange rates
- Rates apply to the entire calendar year 2025 as well as the reference date 31.12.2025
- The rates are binding for the tax denomination of capital
- Publication is made via the Federal News Service
Stakeholders & Affected Parties
- Affected: Companies with foreign currency holdings, international investors, financial institutions
- Beneficiaries: Taxpayers receive clear, binding exchange rates for tax returns
- Responsible: Federal Tax Administration and Swiss federal authorities
Opportunities & Risks
| Opportunities | Risks |
|---|---|
| Transparency and legal certainty through official rates | Volatile exchange rates can lead to valuation changes |
| Unified basis for all taxpayers | Delays in publication can create planning uncertainty |
| Reduction of disputes through binding regulations | ⚠️ No information on deviations compared to 2024 |
Action Relevance
Decision-makers should:
- Incorporate the published rates directly into their 2025 tax returns
- Evaluate foreign currency holdings as of 31.12.2025 using the official rates
- Document exchange rate differences
Quality Assurance & Fact-Checking
- [x] Publication date and source confirmed (January 9, 2026): 09.01.2026
- [x] Responsibility of the FTA verified
- [ ] ⚠️ Specific rate values not included in the article – reference to external source required
- [x] No political or factual distortions identified
Additional Research
- Official FTA website – Detailed exchange rates and historical data
- Swiss Federal Statistical Office – Currency statistics and comparative data
- SRF Börse – Current exchange rate developments 2025
Source Directory
Primary Source:
Third-party notice – Federal News Service, January 9, 2026
https://www.news.admin.ch/de/newnsb/fwxQHO99_0j9YC5Rxk9ML
Supplementary Sources:
- Federal Tax Administration (FTA) – Official exchange rates
- Swiss Federal Statistical Office – Exchange rates
- Swiss Financial Market Supervisory Authority (FINMA) – Regulatory requirements
Verification Status: ✓ Facts checked on January 9, 2026
Footer (Transparency Notice)
This text was created with the support of Claude.
Editorial responsibility: clarus.news | Fact-checking: January 9, 2026