- Reporting procedures for asset transfers for taxable persons
- Mandatory reporting if transaction involves parties registered for VAT and meets certain criteria
- Mandatory reporting if tax on sale price exceeds 10,000 Swiss Francs or sale to closely related person
- Transfer of assets during restructuring requires a performance relationship as per Article 18 of the VAT Act
Source: estv.admin.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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