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Federal Administrative Court Confirms Input Tax Deduction Reduction, Classifies SFOE Payments as Subsidies

  • The Federal Administrative Court ruled that subsidies from the Swiss Federal Office of Energy are considered subsidies under the VAT Act.
  • The appellant’s argument that these contributions were cost compensation payments was rejected.
  • The court confirmed the reduction of the input tax deduction by the FTA.
  • The appellant’s appeal 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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