As at 15 September 2026, the tax-law corpus of the Lexplorer Tax-Law MCP was fully reconciled against the official publication organs of the Confederation and the cantons. Below is only what the authorities newly published or substantively updated during the reporting period since the last corpus state (3 July 2026), each with its publication date and a link to the source.
Every document in the corpus carries a legal status that the model sees with every query: in force, entering into force later, repealed, draft under consultation and preparatory materials (messages, motions, minutes, position statements). The news below is ordered by that status, Confederation first.
Overview by canton
Only documents published or substantively changed by the authorities between 3 July and 15 September 2026 are counted.
Confederation
In force
The Multilateral Agreement on the exchange of GloBE information (SR 0.653.3) is available in its consolidated version as at 10 July 2026, the addendum to the AEOI MCAA (SR 0.653.11) as at 16 July 2026. The FDJP ordinance on electronic communication in debt enforcement and bankruptcy proceedings applies in the version of 15 September 2026. The 2026 municipal tax multipliers were updated for Fribourg, Solothurn and Ticino.
Repealed or replaced
Two circular letters of the FTA technical information are no longer published and are marked out of force in the corpus: the circular letter on the 2005 interest rates and a 2011 circular letter replaced by a later version.
Draft under consultation
On 15 July 2026 the FTA opened consultation on the draft VAT practice adjustments on e-sports. The text is labelled as a draft and is not cited as practice in force.
Preparatory materials
On 12 August 2026 the Federal Council adopted the message 26.051 on financing armament expenditure through a VAT rate increase. Also covered are motion 26.4067 on the targeted use of premium and tax funds (20 August 2026) and two motions of 14 and 15 September 2026 on financing security through VAT and customs and on the leak of French tax data in the automatic exchange of information.
Cantons
Bern
In force: The tax administration republished 13 TaxInfo articles on the Inheritance and Gift Tax Act (ESchG) in versions dated 11 September 2026, including tax amount (Art. 19), tariff (Art. 18), valuation and deductions (Art. 11 and 16), calculation rules (Art. 20), transfers between spouses and to descendants (Art. 9) and the notification duty (Art. 26). Scope, tax liability and exemptions (Art. 2 to 6, 8, 10, 12 and 13) had already been restated at the end of July. Further new versions concern debt push-down on participation acquisitions (10 July), the adjustment for cold progression (14 July), tax rulings (3 August), lump-sum settlements of recurring benefits (13 August), medical and accident costs (1 September) and the deduction for party donations (4 September 2026). The previous versions of these articles are replaced.
Preparatory materials: Verbatim record of the 2026 autumn session of the Grand Council (9 September 2026) on the tax items.
Thurgau
In force: The changes as of 11 August 2026 to the Thurgau tax practice cover 23 directives. New is StP 206a No. 1 "Simplified supplementary taxation in inheritance cases". StP 79 No. 4 (demergers of corporations) was fully revised; practice changes concern, among others, the offsetting of pillar 3a contributions (StP 34 No. 16), third-party childcare costs (StP 34 No. 24), disability-related costs (StP 34 No. 21), lump-sum pension benefits (StP 39 No. 1), withholding tax on lump-sum benefits and employee participations (StP 119 No. 1, 120a No. 1), investment costs for real estate gains tax (StP 133 No. 1) and rulings for real estate and securities dealing (StP 154 No. 2). The previous versions of the 22 amended directives are repealed.
Preparatory materials: Minutes of the Grand Council sessions of 19 August and 2 September 2026 and the agenda of 16 September 2026 with tax items.
St. Gallen
In force: StB 132 No. 1 "Tax deferral on inheritance, advancement and gift" and StB 143 No. 1 "Mixed gift" apply in versions dated 1 August 2026. The threshold for mixed gifts drops from 25 to 10 percent, referring to Federal Supreme Court ruling 9C_271/2025. New is the hotline overview of the Steuerbuch.
Repealed: The previous versions of StB 132 No. 1 (1 January 2021) and StB 143 No. 1 (1 July 2017) are replaced.
Preparatory materials: Nine Cantonal Council documents from the reporting period, including three amendments to the Tax Act under the 2026 relief package.
Graubünden
In force: Practice rulings 043-01-02 "Mixed gift / partly onerous transactions" (23 July 2026) as well as 156-01 "Tax remission" and 156a-01 "Nil assessment" (28 August 2026) apply in new versions.
Draft under consultation: On 27 August 2026 the government opened the consultation on the system change in home-ownership taxation and the introduction of a special real estate tax.
Preparatory materials: Minutes of the June session of the Grand Council (published 3 August 2026) and the government's reply to the Pfäffli mandate on resource equalisation (August 2026).
Zurich
In force: The Zurich Steuerbuch contains new versions of ZStB 3.1 (10 July), ZStB 22.2 (1 September) and ZStB 133.1 "Request to file tax returns in 2027" (5 August 2026).
Repealed: The previous year's version of ZStB 133.1 for 2026 is replaced.
Preparatory materials: Seven Cantonal Council items from the reporting period, including the Government Council reply to inquiry 174/2026 on assessing withholding taxes for municipalities (26 August 2026), two sessions with tax items (24 August and 7 September 2026) and the canton's position statement on the amendment of the Minimum Taxation Ordinance.
Solothurn
Preparatory materials: On 11 August 2026 the Government Council published the message and draft on the Tax Strategy 2030 (SGB 0157/2026). The approving motion of the Finance Committee followed on 12 August and the Cantonal Council resolution on 10 September 2026. The legislative changes are not yet in force. In the Steuerbuch, 13 directives are marked "under revision"; they remain applicable until restated.
Basel-Landschaft
In force: Directives 29 No. 14 "Deduction of contributions to recognised pension schemes (pillar 3a)" and 73 No. 1 "Tax-exempt disposals" apply in the revised version of 7 July 2026; the previous versions are replaced.
Preparatory materials: Three interpellations on the tax administration and cantonal levies (27 August and 10 September 2026) and the Landrat minutes of 27 August 2026.
Basel-Stadt
Entering into force later: On 9 September 2026 the Grand Council adopted the partial revision of the Direct Taxes Act (26.0600) (Government Council report). Entry into force will be set after the referendum period.
Preparatory materials: Government Council letter on home ownership for young families (19 August) and the report on the purchasing-power initiative (2 September 2026).
Lucerne
In force: Ten directives of the Lucerne Steuerbuch apply as at 1 July 2026, including the chapters on withholding tax, intercantonal allocation and real estate gains tax.
Preparatory materials: On 7 and 8 September 2026 several motions on the real estate transfer tax were filed in the Cantonal Council, including M 895 on abolishing the transfer tax for home ownership, P 893 on exemption from the transfer tax and P 931 on condominium ownership, as well as A 934 on participation in the NFA competence centre, M 938 on SNB funds and the synopsis on B 102 (vehicle taxes and heavy vehicle charge).
Schwyz
In force: The leaflet "Deduction for third-party childcare" applies in its version of 27 August 2026; the previous version is replaced.
Preparatory materials: Government Council position statements on the amendment of the ordinances on withholding tax and stamp duties (15 September), on fiscal equalisation 2027 and on the VAT increase for armament expenditure (6 August 2026), and postulate P 6/26 on digitalising the tax administration.
Zug
In force: In the Zug Steuerbuch, the entry on the Federal Supreme Court ruling of 12 March 2010 (§ 33, pension buy-in) was updated on 7 July 2026.
Preparatory materials: Government Council response to the hearing on the FFA report on fiscal equalisation 2027 (18 August 2026), the resolution on the contribution to the NFA/IWP competence centre (7 July), an interpellation on it (20 August), a minor question on the tax exemption of a foundation (27 August) and the summary minutes of the sessions of 1/2 July and 27 August 2026.
Neuchâtel
Preparatory materials: State Council position statement on the amendment of the Minimum Taxation Ordinance (OIMin) of 6 July 2026, and the agenda and voting record of the September session of the Grand Council (1 September 2026) on the item "Qualified majority for tax increases or decreases".
Vaud, Geneva, Ticino, Fribourg
In force: Vaud: the notices on the taxation of firefighters' pay (editions 2024 to 2026) apply in the revised version of 2 September 2026; the federal deduction ceiling is now CHF 5,400. Geneva: on 8 September 2026 the AFC published the Guide fiscal 2025 for the self-employed. Ticino: Circular No. 32/2026 on the taxation of employee participations is dated 1 August 2026. Fribourg: the practice pages on inheritance and gift tax apply in the version of 14 September 2026.
Preparatory materials: Ticino: on 14 September 2026 the Gran Consiglio dealt with several parliamentary initiatives on the Legge tributaria. Fribourg: questions on the tax practice for major events and club events were filed in the Grand Council on 8 July 2026.
Appenzell Ausserrhoden, Glarus, Schaffhausen, Uri, Nidwalden
In force: Appenzell Ausserrhoden: leaflet "Child deduction from 2020", status 18 August 2026; the version of 25 September 2025 is replaced. Glarus: directive on information about tax data of 10 July 2026. Schaffhausen: list of deductible donations, status 21 July 2026.
Draft under consultation: Uri: consultation on the partial revision of the fire-service tax ordinance, opened on 11 September 2026.
Preparatory materials: Nidwalden: press release on the 2029 tax law revision, published at the end of July 2026. The Government Council waives a cantonal property tax on second homes.
Confirmation of the corpus
The tax legislation of all 26 cantons and the federal tax legislation were verified against the official publication state and are unchanged. The Steuerbücher and practice publications of 24 cantons were compared byte by byte with the source; apart from the versions mentioned above, no substantive changes resulted. The FTA circulars, notices and technical information as well as the SSK circulars are unchanged; SSK Circular No. 28 is available in its 2025 commentary, version of 15 June 2026.