Highlights
- Customs duties abolished as of Jan 1, 2024
- Swiss referendum on 2023 VAT rise to 8.1%
- Austrian companies will no longer be able to claim refunds of Swiss VAT in Switzerland for the purchase of fuels
- VAT lump sum method rate for company cars to increase to 0.9% as from 1 January 2022
- Swiss Federal Tax Authorities – New website
Customs
- Customs duties abolished as of Jan 1, 2024
- DACH region – Switzerland: the tension between transfer prices and customs values
- Switzerland: a country without customs duties?
E-Commerce/Electronic services
- Swiss streaming services tax could go to the polls
- Switzerland VAT on digital services – non-residents
Invoicing
Other
- Companies applying the net tax rate method or the flat rate tax rate method need to declare services from companies domiciled abroad
- Switzerland Tax Agency Issues Circular on Taxation of Restructuring Companies
Refund
Tax authorities
Taxable amount
Taxable persons
- Consultation for VAT treatment of pharmacists (deadline approaching)
- Consultation for VAT treatment of trusts and foundations (deadline approaching)
- Consultations for VAT and services to aviation companies (deadline for comments completed)
- Draft practice adjustments VAT Act Topic: Closely related persons
- More than 400,000 taxable persons registered for VAT
- VAT treatment of trusts – Proposal of a revised Swiss guideline on trusts and thoughts from an EU VAT perspective
- VAT treatment of trusts from a VAT perspective in Switzerland, the United Kingdom and the EU
Taxable transaction
- As of January 1, 2022, the flat rate for the taxation of private use of business vehicles will be increased from 0.8% to 0.9%
- Consultation for private share of business vehicles (deadline approaching)
- Draft practice adjustments VAT Act Topic: Hospitality services
- Draft practice adjustments VAT Act Topic: Private shares (Deadline for comments: March 17, 2022)
- Federal Supreme Court Rules on VAT Treatment of Re-sale of Treasury Shares
- Increased private share for company cars, considerations for VAT returns
- Sale of own shares – New Swiss VAT Federal Court decision
- VAT lump sum method rate for company cars to increase to 0.9% as from 1 January 2022
- VAT treatment of vouchers (court decision)
VAT Rates
- Increase in VAT rates expected as of 1 January 2023 (?)
- Proposed VAT rate increase, to fund Swiss pension system
- Swiss referendum on 2023 VAT rise to 8.1%
- VAT to stabilize Swiss Old Age Insurance – VAT rate increase coming?
Latest Posts in "Switzerland"
- Federal Administrative Court Decision on VAT Input Tax Deduction Timing for 2020 Tax Period
- Federal Administrative Court Confirms Input Tax Deduction Reduction, Classifies SFOE Payments as Subsidies
- Swiss Federal Administrative Court Rules on VAT Reference Tax for Reinsurance Services
- Federal Administrative Court Confirms VAT Liability for Electronic Services from 2015-2020
- FAC Partially Upholds Appeal on VAT Dispute Over Vehicle Use and Travel Expenses, 2014-2018
