- From January 1, 2025, Swiss VAT law will newly exempt “ambulatory clinics” and “day clinics” from tax, expanding previous exemptions in the healthcare sector.
- The provision and sharing of infrastructure in group practices was already tax-exempt under strict conditions, such as being a simple partnership of natural persons and only providing services to members at cost.
- The new exemption allows infrastructure to be provided tax-free to healthcare professionals by other professionals, group practices, ambulatory centers, hospitals, or diagnostic centers, without the previous strict requirements for group practices.
- Unlike before, compensation for providing infrastructure can now include a surcharge, not just self-cost.
- For the new exemption to apply, the group practice must meet the requirements of an ambulatory treatment center; otherwise, only the previous, stricter exemption applies.
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.
