- The Federal Supreme Court ruled on whether tax-exempt educational services were provided in Switzerland or abroad. The court determined that the place of the educational institution’s registered office is relevant for determining the place of supply. The taxpayer’s appeal was partially approved concerning the statute of limitations for the 2014 tax period, but the rest of the appeal was dismissed.
Source: search.bger.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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