- Swiss court judgment from September 2025 regarding VAT and place of supply for services
- Case involves offshore companies receiving taxable financial services from Swiss providers
- Court ruled that if offshore companies cannot prove they are not controlled by Swiss persons then services are deemed supplied in Switzerland
- Decision establishes that burden of proof lies with offshore companies to demonstrate lack of Swiss control
- Taxpayer appeal was partially approved by the court in this VAT dispute
Source: bvger.weblaw.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.
Latest Posts in "Switzerland"
- Online Adjustment of VAT Reporting Modalities Now Available, Eliminating Need for Mail or Email
- Deadline Extension for VAT Return Submission Now Available Online via ePortal Service
- Temporary Extension of Reduced VAT Rate for Hospitality Sector: Consultation Launched by Swiss Government
- Swiss Finance Department Adjusts Tax Rates for Inflation, Effective 2026
- Swiss CSP-Account to be Replaced by GP-ID as Part of Customs Modernization (Passar 2.0)
