The tax-law corpus of the Lexplorer Tax-Law MCP has been fully reconciled against the official publication organs of the Confederation and the cantons (as of 3 July 2026). Below: what has been newly published by the authorities since the last corpus state (mid-May 2026), which documents were updated, what was newly added to the corpus, and the minor updates.
Overview by canton
In addition, 668 documents were republished by the authorities but confirmed unchanged (mainly SG, AI, GR, AG and FTA circular letters). Right columns: documents in corpus and of which out of force.
1. New law and practice
FTA Circular No. 11a (from the 2027 tax period)
The new Circular No. 11a governs the deduction of medical and accident costs as well as disability-related costs and replaces Circular No. 11 of 2005. Applicable from the 2027 tax period; included with its annex (questionnaire for physicians).
Notice 032-S-2026: transfer stamp tax statement (22 June 2026)
Under Notice 032-S-2026, the official statement form (Form 9 or 9 FL) no longer needs to be filed when no tax is due for the reporting period. Section 54 of Circular No. 12 will be amended accordingly; the notice applies from publication.
Schwyz: revised tax legislation as of 1 January 2026
The Tax Act (SRSZ 172.200), the implementing ordinance, the tax collection ordinance and the ordinance adapting cantonal law to the Tax Harmonisation Act have been in force since 1 January 2026; the consolidated versions were published by the canton on 20 May 2026.
Solothurn: Steuerbuch edition June 2026
§ 32 no. 1 (tax-exempt income, principle) was comprehensively revised (version of 7 May 2026). Three sections are new in the chapter on pensions and other income: § 31 no. 4, § 31 no. 5 and § 32 no. 3.
Grisons: new practice determinations on real estate gains tax
Two new practice determinations, published in June 2026: tax-deferring disposals (043-01-01) and mixed gifts and partially remunerated transactions (043-01-02).
2. Updated documents and legislation
Geneva: two withholding tax notices updated, including on the online filing of attestations-quittances.
Federal legislation: Code of Obligations, Criminal Code, Tax Administrative Assistance Act and Collective Investment Schemes Act in their new consolidated versions as of July 2026; likewise the underlying MCAA (SR 0.653.1).
3. Newly added to the corpus
Existing law and practice, now searchable in the Tax-Law MCP:
Minimum taxation and AEOI: the Multilateral Agreement on the exchange of GloBE information (SR 0.653.3) and the addendum to the AEOI MCAA (SR 0.653.11, extended CRS standard), both published in late December 2025 and in force since 1 January 2026.
FTA notices as a dedicated source: all 31 currently valid notices of the series S (stamp duties), V (withholding tax), DVS (direct federal tax) and E (top-up tax), back to 2016.
FTA lists of redeemable capital insurance policies (pillar 3b): 527 products of Swiss and foreign insurers as structured tables, as at 31 December 2025.
Three double taxation agreements: Bahrain (SR 0.672.916.61, agreement of 23 November 2019), Ethiopia (SR 0.672.934.11, of 29 July 2021) and Jordan (SR 0.672.946.71, of 13 December 2023).
Municipal tax multipliers 2026: the 2026 multipliers of all roughly 2,100 municipalities, per canton as a searchable document (income, wealth, profit and capital tax; canton, municipality, church). Prior years remain available.
Berne: Act on the Tax Appeals Commission (StRKG, BSG 661.611).
Geneva: an additional notice on the withholding tax declaration.
4. Minor updates and corpus confirmation
The FTA republished numerous circular letters on withholding tax; text comparison revealed no substantive changes. The same applies to republished documents of the Steuerbücher and practice publications of Basel-Landschaft, Lucerne, Neuchâtel, Vaud and Valais. The parliamentary materials of the cantons of Aargau and Appenzell Innerrhoden were updated.
All cantonal tax legislation of all 26 cantons was checked against the official publication state: apart from the changes in Schwyz and Berne, the corpus is up to date everywhere. The practice publications of 14 cantons, including the Steuerbücher of Zurich, Lucerne, St. Gallen, Solothurn, Schwyz and Basel-Landschaft, were reconciled directly at the source.