Summary

The Federal Tax Administration (FTA) updated its exchange rate lists and free share directories for the years 2024, 2025, and 2026 on 13 July 2026. The updated lists serve as reference material for the taxation of securities and share distributions at the federal level. The announcement was published by the Federal Council and is primarily directed at taxpayers and administrative authorities.

Persons

  • Federal Tax Administration (FTA; federal authority)

Topics

  • Direct federal tax
  • Stamp duties
  • Withholding tax
  • Securities management

Clarus Lead

The regular updating of these exchange rate lists is a standard obligation of the FTA to ensure correct tax assessment. The publication of these directories enables taxpayers and professionals to use current reference values for the valuation of securities and free share distributions. The availability of this data is essential for compliance in federal tax filing.

Detailed Summary

The Federal Tax Administration is obligated to regularly publish updated exchange rate lists that serve as the basis for the taxation of securities and share holdings. The update of the free share directories for multiple years (2024, 2025, 2026) enables retroactive and prospective application in tax assessments. The Direct Federal Tax, Withholding Tax, and Stamp Duties division of the FTA, headquartered in Bern, is responsible for the administration and publication of this data.

Key Statements

  • The FTA has updated exchange rate lists and free share directories for 2024–2026
  • The lists serve to ensure correct tax assessment at the federal level
  • Publication is a standard obligation to ensure compliance and transparency

Critical Questions

  1. Data Quality: What verification mechanisms does the FTA ensure that the updated exchange rate lists are correct and complete?
  2. Timeliness: At what intervals are these lists normally updated, and does the current cycle conform to this standard?
  3. Access: Are the updated lists fully accessible to the public via the FTA portal, or are there access restrictions for certain user groups?
  4. Retroactivity: How are taxpayers informed about changes that could retroactively affect already filed tax returns?

Sources

Primary Source: Federal Tax Administration – Exchange Rate Lists (ICTax) – https://www.news.admin.ch/de/newnsb/AwkvjzUL3813

Verification Status: ✓ 13 July 2026

This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-check: 13 July 2026