At its meeting on 11 November 2020, the Swiss Federal Council has decided that the Federal Act on the Tax Treatment of Financial Sanctions shall enter into force with effect on 1 January 2022. This new law states i.a. that bribes paid to private individuals are no longer tax-deductible. This would harmonise tax and criminal law. Finally, expenses making a criminal offence possible or that are paid in return for such offence to be committed shall no longer be tax-deductible.

More information: https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-81090.html