- Dispute concerned VAT and rental value for letting a vacation apartment to a related party (2015-2017).
- Federal Supreme Court saw no reason not to apply para. 7.1.2 MBI 17 to permanent rentals of vacation apartments.
- Lower court correctly held that annual net rental value is a valid legal basis for permanent rentals.
- The Federal Tax Administration’s (FTA) appeal was dismissed.
Source: search.bger.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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