DTT Switzerland- Germany – Senior Executives
On 16 October 2025, the FTA announced that the mutual agreement between Germany and Switzerland regarding Article 15(4) of the DTA of 25 April 2023 would remain valid for another two years. It would have expired at the end of 2025 and will be valid until 31 December 2027. For further details, see the blog https://www.zulaufgmbh.ch/en/news-mfa-social-security-and-telework-dtt-ch-d-memorandum-of-understanding-on-senior-executives/
Withholding tax rates 2026
On 28 October 2025, the FTA announced the 2026 withholding tax rates for direct federal tax. As a result, the withholding tax rates in the cantons will also have to be adjusted.
Two reasons are stated:
The Median salary will be increased from CHF 5,775 per month to CHF 5,875 as of 1 January 2026.
The withholding tax tariff will now take into account a deduction of 6.5% for the pension fund (previously 6%).
Extension of the Agreement on the Mobility of Service Providers (SMA) between Switzerland and the UK
On 21 October 2025, it was decided that the existing agreement from 1 January 2021 (post-Brexit period) will be extended until 31 December 2029.
This agreement makes it easier for service providers to work in Switzerland from UK for up to 90 days a year and vice versa.
Details can be found in: https://www.news.admin.ch/en/newnsb/-oGV4OhAEI64WEyF8loIH and
The topics published above do not cover all the changes planned for 2026 by far.
The seminar for employers on current issues at the turn of the year 2025/2026, which will take place on 11 December 2025 from 3 p.m. to 4.30 p.m., will provide a comprehensive and concise overview of the latest developments.
Link to registration: https://www.zulaufgmbh.ch/en/kurse/news-for-employers-at-the-turn-of-2025-2026/
