Summary

The Federal Tax Administration (ESTV) updated its exchange rate lists and lists of free shares on June 15, 2026 for the years 2024, 2025, and 2026. The new exchange rate lists for direct federal tax 2025 are now available. The announcement was made through the Swiss government portal (news.admin.ch).

Persons

  • Federal Tax Administration (ESTV; Authority)

Topics

  • Direct Federal Tax
  • Stamp Duties
  • Withholding Tax
  • Exchange Rate Lists

Clarus Lead

The update of exchange rate lists is a routine announcement by the Swiss federal administration without immediate political or economic significance. It is primarily directed at taxpayers, companies, and tax advisors who require these reference data for tax returns and calculations.

Detailed Summary

The ESTV regularly publishes exchange rate lists as reference aids for the valuation of securities and other assets in tax returns. The updated lists for 2024, 2025, and 2026 enable consistent valuation across multiple tax years. The free shares lists are particularly relevant for the taxation of employee participation programs.

Questions can be directed to the Direct Federal Tax, Withholding Tax, and Stamp Duties Division of the ESTV at Eigerstrasse 65, 3003 Bern.

Key Statements

  • Exchange rate lists for direct federal tax 2025 have been updated
  • Free shares lists for 2024, 2025, and 2026 are now available
  • Administrative announcement without legislative changes or policy updates

Critical Questions

  1. (a) Source Validity: Is this an official announcement from the ESTV or a secondary publication via news.admin.ch?
  2. (b) Transparency: Are the updated exchange rate lists publicly accessible, or do users require access authorization?
  3. (c) Relevance: What material changes compared to previous year versions are contained in the updated lists?
  4. (d) Implementation: By when must taxpayers apply the new exchange rate lists in their tax returns?

Sources

Primary Source: Exchange Rate Lists (ICTax) – https://www.news.admin.ch/de/newnsb/17QdVup37hSz

Publisher: Federal Tax Administration (ESTV) https://www.estv.admin.ch/de

Verification Status: ✓ June 15, 2026

This text was created with the support of an AI model. Editorial Responsibility: clarus.news | Fact-Check: June 15, 2026