News Taxes

Swiss securities transfer tax: Immediate administrative relief for companies

Until now, securities dealers subject to the Swiss securities transfer tax (primarily banks and similar institutions, but also dealers, brokers, and companies with more than CHF 10 million in taxable securities) were required to submit Form 9 or Form 9 FL to the Swiss Federal Tax Administration within 30 days of the end of a quarter or fiscal year without being asked to do so. This obligation applied regardless of whether any transactions subject to Swiss securities transfer tax actually took place during the relevant quarter or year; in other words, “zero” returns also had to be filed.

Effective immediately, the obligation to submit Form 9 or Form 9 FL in the case of a “zero” return is waived. If no Swiss securities transfer tax is due during a reporting period (quarter or year), the reporting requirement is waived effective immediately and thus for the first time for the second quarter of 2026 (for quarterly reporting) or the 2026 fiscal year (for annual reporting).

For individual advice or further information, please contact Remo Merz at remo.merz@fineac.ch

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Remo Merz, June 2026