A change in the annual turnover threshold triggering the VAT registration of public utility institutions and non-profit sports and cultural associations was implemented into Switzerland’s legislation and guidelines on 25 November 2022 and entered into force on 1 January 2023 following implementation by the Federal Council.
Source Deloitte
Latest Posts in "Switzerland"
- Foreign Providers of Digital Services in Switzerland: Overview of VAT Obligations
- Swiss Tax Authority Opens Consultation on Draft VAT Guidelines for Car Mileage and Employee Benefits
- Switzerland and EU Open Consultation on Amended AEOI Protocol for Tax Cooperation
- Federal Council Launches Consultation on Amending Switzerland-EU Tax Information Exchange Agreement
- Federal Supreme Court Upholds Net Rental Value for Permanent Vacation Apartment Rentals to Related Parties
