- 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.
Latest Posts in "Switzerland"
- VAT Refund Procedure: Updated Requirements for Foreign Tax Authority Entrepreneur Certification (as of 26.02.2026)
- VAT: Updated Certification Requirements for Foreign Entrepreneurs in Refund Procedures (as of Feb 26, 2026)
- Customs Exemption Denied: Rocket Research Donation Not Deemed to Alleviate Need or Damage
- New VAT Exemption Eases Collaboration for Outpatient Clinics and Day Hospitals in Healthcare Sector
- Tax Implications of Notification Procedures for Different VAT Accounting Methods in Switzerland
