The notification service of the Swiss Parliament published a new draft on the amendment of the Swiss VAT Act Partial Revision Project.
The draft is worth reading because it gives a good insight into the possible changes to the Swiss VAT Act as of 2024. For example, asset management services to investment foundations (Anlagestiftungen) pursuant to the Federal Act on occupational pension schemes, and the relevant old age, survivors’ and disability benefits shall be exempt from VAT (exemption without input VAT deduction right). This will put investment foundations on an equal footing with collective capital investments under the Federal Act on Collective Investment Schemes and makes a lot of sense
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