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The legal position taken by the FTA is not universally shared across the Swiss doctrine on the use of evidence gathered with the assistance of illegally obtained information.

The Federal Council has announced that the new ten-year loss carry-forward provision will take effect on January 1, 2028, marking a significant change to Switzerland's corporate tax framework. This extended timeframe will allow businesses greater flexibility in offsetting losses against future profits, potentially reshaping tax planning strategies for companies operating in Switzerland.