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Various German legislative and regulatory changes 2023-2025

Amendment of the Federal Law on Value Added Tax

17,448

01/01/2023

 

The turnover limit up to which non-profit, voluntary sports and cultural clubs and charitable institutions are exempt from VAT has been raised by Parliament from CHF 150,000 to CHF 250,000. Thus the Pa.Iv. Feller «Sports and cultural clubs. Raising the turnover limit for the exemption from the obligation to pay VAT”. Law

Commission report

media release

Amendment of the Value Added Tax Ordinance (electronic procedures) 01/01/2024 With the change in the Value Added Tax Ordinance, the first step is to regulate when which processes will only be possible electronically preliminary draft

Explanatory report

media release

Partial revision of the Value Added Tax Act

21.019

 

At earliest

01/01/2024

 

 

 

 

This partial revision implements various parliamentary initiatives in the area of ​​value added tax. The focus is on the collection of value added tax by mail order platforms and the obligation to provide information on all Internet platforms. Furthermore, simplifications for SMEs such as voluntary annual accounting and measures to combat fraud are planned. draft law

message

media release

Amendment of the Value Added Tax Act and amendment of the Ordinance on the Business Identification Number At earliest

01/01/2025

The secrecy provision of the Value Added Tax Act is to be amended so that the FTA can automatically report individual companies to the Federal Statistical Office and the commercial register authorities that declare sales of at least CHF 100,000 for VAT but are not entered in the commercial register. preliminary draft 1

preliminary draft 2

Explanatory report

media release

Source: admin.ch

 

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