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An analysis by Tax Partner AG, Taxand Switzerland
The Swiss Federal Tax Administration (SFTA) has recently released the 2026 recognised interest rates for loans in Swiss francs (CHF) and foreign currencies, known as “safe haven” interest rates. The rates vary depending on whether the money comes from equity or debt and the type of loan. They are set based on capital market yields on long-term bonds in CHF.
According to case law, the SFTA circulars should not be applied schematically, but rather taking into account the circumstances of the individual case. Monika Bieri and Ronja Kissner from Tax Partner AG, our Swiss member firm, have published a detailed analysis of the update which you can read here.
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