- New guidelines for completing the Swiss salary statement (Lohnausweis) take effect on January 1, 2026, impacting VAT (MWST) treatment of employee benefits.
- Employee benefits must be assessed to determine if they are taxable supplies for VAT purposes, following Article 47 MWSTV.
- Benefits declared in the salary statement are considered taxable and VAT must be calculated on the amount relevant for direct taxes.
- Benefits not declared in the salary statement are presumed non-taxable for VAT, unless paid for by the employee.
- If employees pay for benefits (e.g., subsidized meals), the payment is subject to VAT at the standard rate.
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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