- The court examined whether payments to foreign companies were non-taxable profit shares or taxable services.
- It found the agreements were for services (customer acquisition), not profit-sharing.
- Payments were considered consideration for services, not profit distribution.
- These services by foreign companies to a Swiss recipient are subject to reverse charge VAT under Swiss law.
- The taxpayer’s appeal was dismissed.
Source: bvger.weblaw.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.
