- Draft of 01.10.2024 before consultation by advisory board
- Changes due to revision of MWSTG
- Article 21 Abs. 2 Ziff. 28 Bst. c revMWSTG: Exception for services between institutions or foundations exclusively founded by public entities
- Article 38 Abs. 3 revMWSTG: Tax exemption for services between private or public companies solely owned by public entities
- MWST-Branchen-Info 19 Gemeinwesen: Exempt services under Article 21 Abs. 2 Ziff. 28 MWSTG
- Exemption for provision of personnel by public entities to other public entities
- Direct and indirect participation of public entities in private or public companies is considered exclusive involvement
Source: estv.admin.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"
- Federal Administrative Court Decision on VAT Input Tax Deduction Timing for 2020 Tax Period
- Federal Administrative Court Confirms Input Tax Deduction Reduction, Classifies SFOE Payments as Subsidies
- Swiss Federal Administrative Court Rules on VAT Reference Tax for Reinsurance Services
- Federal Administrative Court Confirms VAT Liability for Electronic Services from 2015-2020
- FAC Partially Upholds Appeal on VAT Dispute Over Vehicle Use and Travel Expenses, 2014-2018
