Summary
The Federal Tax Administration (ESTV) updated its exchange rate lists for direct federal taxation 2025 and the free share lists 2025 on March 30, 2026. The update was carried out by the Swiss federal administration in Bern. The new lists are available via the Swiss government portal (News Service Bund).
Organizations
- Federal Tax Administration (ESTV; Federal Office)
Topics
- Tax administration
- Exchange rate lists 2025
- Free shares
- Federal taxation
Clarus Lead
This routine communication from the federal administration is primarily directed at taxpayers, advisors, and financial professionals who require current valuation bases for the 2025 tax assessment. The updated exchange rate lists are necessary for the correct declaration of securities and free shares and serve as the official reference for tax authorities.
Detailed Summary
The Federal Tax Administration regularly provides updated exchange rate lists for the assessment of direct federal taxation. These lists contain the relevant rates for valuing securities in private assets. Additionally, the lists of free shares (adjustments, mergers, capital increases) for the 2025 tax year have been updated to enable taxpayers to correctly record such transactions.
The publication is made centrally through the "News Service Bund" portal and is thus accessible to all cantons and taxpayers. These updates are part of standardized annual administrative practice to ensure uniform taxation bases.
Key Statements
- Exchange rate lists for direct federal taxation 2025 have been updated
- Free share directory 2025 is now available
- Official reference for taxpayers and authorities
Critical Questions
Data Quality: What data sources does the ESTV use for exchange rate determination, and how is the currency of rates ensured during the tax year?
Accessibility: Are the updated lists available in machine-readable formats (CSV, XML), or only as PDF?
Completeness: Do the free share lists cover all relevant capital measures, or are there exceptions for smaller or foreign issuers?
Binding Nature: Are the ESTV exchange rate lists binding for cantons, or can they apply differing valuations?
Source Directory
Primary Source: Exchange Rate Lists (ICTax) – Federal Tax Administration
Verification Status: ✓ March 30, 2026
This text was created with the assistance of an AI model. Editorial Responsibility: clarus.news | Fact-Check: March 30, 2026