VATupdate
Switzerland

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Appeal Dismissed: Hotel Renovations Fail to Qualify as Major Under Art. 74 VATO

  • The landowner could not prove renovations were a single construction phase.
  • The renovations did not qualify as a major renovation under Art. 74 VATO.
  • Tax exemption was limited to specific value-enhancing expenses.
  • The appeal by the appellant was dismissed.

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.



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