Summary

The Federal Tax Administration updated the exchange rate lists and free share lists for the year 2025 on February 16, 2026. This update affects direct federal taxation and provides important reference data for taxpayers and tax advisors. The updated lists are available in the ICTax portal.

Persons

  • Federal Tax Administration (Authority)

Topics

  • Tax administration
  • Exchange rate lists 2025
  • Free shares
  • Direct federal taxation
  • ICTax portal

Clarus Lead

The Federal Tax Administration has published the official exchange rate lists and free share lists for 2025. This data is central to the correct taxation of securities and capital income. The lists are accessible via the ICTax portal and apply to direct federal taxation.

Detailed Summary

The Federal Tax Administration regularly provides updated exchange rate lists that are required for calculating taxes on securities and capital income. The current update from February 16, 2026 includes the exchange rate lists for direct federal taxation as well as specific lists for free shares in 2025.

These reference data are essential for taxpayers, tax advisors, and financial institutions to correctly prepare asset declarations and tax returns. Publication takes place via the ICTax portal, the central information portal for tax matters at the federal level.

Key Statements

  • Exchange rate lists and free share lists for 2025 have been updated
  • Data are relevant for direct federal taxation
  • Access is via the ICTax portal
  • Publication on February 16, 2026

Critical Questions

  1. (Data Quality) What is the update frequency of the exchange rate lists and how are delays between market data and official lists handled?

  2. (Data Quality) What sources are the exchange rate lists based on and how is their accuracy verified?

  3. (Feasibility) How are taxpayers informed of the update and what transition period exists for implementation?

  4. (Feasibility) What technical requirements exist for accessing the ICTax portal and what support is available?

  5. (Causality) Are there differences in treatment between exchange rate lists and free share lists, and how do these affect tax returns?

  6. (Conflicts of Interest) Who has access to the exchange rate lists before their public release?

Source Directory

Primary Source: Exchange Rate Lists (ICTax) – https://www.news.admin.ch/de/newnsb/ud6zpPf5R1OB

Verification Status: ✓ February 16, 2026

This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-check: February 16, 2026