Summary
The Federal Tax Administration updated its exchange rate lists and free share directories for the years 2024 and 2025 on 23 March 2026. The updated lists are relevant for federal direct taxation 2025 and are now available.
Persons
No specific persons mentioned.
Topics
- Tax administration
- Exchange rate lists
- Free shares
- Federal direct taxation
Clarus Lead
The Federal Tax Administration has updated its reference materials for taxation. The new exchange rate lists and free share directories for 2024 and 2025 are now available and relevant for the assessment of federal direct taxation 2025. These updates are necessary for taxpayers and tax advisors to correctly determine asset components.
Detailed Summary
The Federal Tax Administration has updated its administrative tools for tax assessment. Specifically, the exchange rate lists and the free share directories for the tax years 2024 and 2025 have been newly published. These lists serve to correctly value securities and share holdings in tax returns.
The updated exchange rate lists for federal direct taxation 2025 enable taxpayers and professionals to record asset holdings at the correct fair value. The free share directories document capital increases without capital contributions, which must be taken into account in asset taxation.
Key Points
- Exchange rate lists have been updated for federal direct taxation 2025
- Free share directories for 2024 and 2025 are available
- Update was carried out on 23 March 2026
Critical Questions
(Data Quality) What reference date do the updated exchange rate lists refer to – which stock exchanges and data sources are used?
(Relevance) What specific changes were made compared to the previous versions?
(Access) Where can taxpayers retrieve the updated lists – through which platforms?
(Binding Nature) Are the exchange rate lists binding for all taxpayers or only recommended?
(Deadline) By when must the new lists be taken into account in the 2025 tax return?
(Error Correction) What error correction mechanisms exist if exchange rates or free shares are recorded incorrectly?
Sources
Primary Source: Exchange Rate Lists (ICTax) – Federal Tax Administration
Verification Status: ✓ 23 March 2026
This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-checking: 23 March 2026