Summary
The Federal Tax Administration updated its exchange rate lists as well as the free share lists for 2024 and 2025 on February 23, 2026. This update concerns direct federal taxation for 2025 and provides taxpayers with relevant reference data.
Persons
- Federal Tax Administration (Authority)
Topics
- Tax administration
- Exchange rate lists
- Free shares
- Direct federal taxation
Clarus Lead
The Federal Tax Administration has updated its official exchange rate lists and free share lists for 2024 and 2025. This data is required for the assessment of direct federal taxation for 2025 and serves taxpayers as reference material for correct asset declaration.
Detailed Summary
The Federal Tax Administration regularly provides updated exchange rate lists that are used to value securities and financial investments. With the update of February 23, 2026, the lists for the tax years 2024 and 2025 as well as the special free share lists were adjusted.
These exchange rate lists are an essential tool for taxpayers to correctly determine the current value of their assets and report them in their tax returns. The update enables accurate calculation of wealth tax based on current market prices.
Key Points
- Exchange rate lists and free share lists have been updated
- Valid for tax years 2024 and 2025
- Relevant for direct federal taxation 2025
Critical Questions
Data Quality: According to which methodology are the rates in the lists determined and how frequently is an update carried out?
Timeliness: Do the exchange rate lists cover all securities traded on Swiss exchanges or are there gaps?
Binding Effect: Are the published exchange rate lists binding for tax authorities or can deviations be accepted?
Accessibility: How can taxpayers access the updated lists and in which format are they provided?
Source Directory
Primary Source: Exchange Rate Lists (ICTax) – https://www.news.admin.ch/de/newnsb/kgh3GaLlRTPO
Verification Status: ✓ February 23, 2026
This text was created with the support of an AI model. Editorial Responsibility: clarus.news | Fact-check: February 23, 2026