- Draft of 01.10.2024 before consultation by advisory board
- Changes due to revision of MWSTG
- Article 21 Abs. 2 Ziff. 28 Bst. c revMWSTG: Exception for services between institutions or foundations exclusively founded by public entities
- Article 38 Abs. 3 revMWSTG: Tax exemption for services between private or public companies solely owned by public entities
- MWST-Branchen-Info 19 Gemeinwesen: Exempt services under Article 21 Abs. 2 Ziff. 28 MWSTG
- Exemption for provision of personnel by public entities to other public entities
- Direct and indirect participation of public entities in private or public companies is considered exclusive involvement
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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