- The Swiss Federal Tax Administration (ESTV) has published a revised and restructured guide (MWST-Info 09) on input tax deduction, including comprehensive examples.
- The article focuses on changes to lump-sum rates for input tax corrections related to mixed-use infrastructure.
- Input tax can only be claimed if expenses and investments are used for activities eligible for input tax deduction; mixed use requires proportional correction.
- ESTV has introduced lump-sum rates to simplify input tax corrections for certain secondary activities, now clearly defined as activities accounting for less than 10% of total business expenses.
- For interest income and securities trading, no input tax correction is needed if annual income does not exceed CHF 250,000 or if assets are managed by third parties, but input tax on management and custody fees remains excluded.
Source: graffenried-treuhand.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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