Summary

The Federal Tax Administration (FTA) updated the exchange rate lists and lists for free shares for the years 2025 and 2026 on May 4, 2026. The new exchange rate lists for direct federal tax are now available. This update is carried out by the Direct Federal Tax, Withholding Tax and Stamp Duty Division of the FTA in Bern.

Persons

  • Federal Tax Administration (FTA; Swiss federal authority)

Topics

  • Direct federal tax
  • Exchange rate lists
  • Free shares
  • Withholding tax
  • Stamp duty

Clarus Lead

This routine announcement from the FTA is primarily directed at taxpayers and tax advisors who rely on updated reference rates for the 2025 and 2026 assessment periods. The regular publication of these lists is necessary for the correct valuation of securities and the calculation of tax liabilities.

Detailed Summary

The Federal Tax Administration provides exchange rate lists that are used for the taxation of securities and free shares. The updated lists for 2025 and 2026 enable taxpayers and professionals to determine the correct value of shares as of the reference date. The FTA has provided its address for inquiries: Eigerstrasse 65, 3003 Bern. Further information is available on the website https://www.estv.admin.ch/de.

Key Messages

  • The FTA has updated exchange rate lists for direct federal tax 2025
  • Free shares lists for 2025 and 2026 have also been revised
  • The updated documents are available as of now

Critical Questions

  1. Data Quality: What reference dates are the updated exchange rate lists based on, and how frequently are these reviewed?
  2. Practical Application: What impact do deviations between FTA exchange rate lists and market prices have on tax assessment?
  3. Transparency: Are the methods for exchange rate determination and validation publicly documented?
  4. Implementation: How is it ensured that all relevant taxpayers are informed of the updated lists?

Source Directory

Primary Source: Federal Tax Administration – Third-party release from May 4, 2026 https://www.news.admin.ch/de/newnsb/8LfmxN7IBWcH

Verification Status: ✓ May 4, 2026

This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-checking: May 4, 2026