- Upcoming partial revision of Swiss VAT Law coming into force on 1st January 2025
- Changes relevant for the financial sector, specifically investment foundations
- New VAT exemption for investment foundations to align with collective investment schemes
- Impact on input VAT recovery for service providers and positive impact on foundations
- Draft guidelines published by SFTA on taxable services and management of investment groups
- Interpretation of term “management” of investment groups may vary and require clarification
Source: blogs.deloitte.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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