- Swiss Federal Tax Administration updated guidance on VAT groups
- Information on creating VAT groups
- General, administrative, and accounting requirements for group taxation
- Withdrawal requests and conditions for retroactive withdrawals
- Effects of group taxation on tax liability, VAT UIDs, intra-group sales, and input VAT deductions
- Group representative must report if a member no longer meets group taxation requirements
- Departing members must register as individual taxable entities if they meet tax liability requirements, effective upon withdrawal notification
Source: news.bloombergtax.com
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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