Swiss Court Rules Dutch Company Must Pay VAT on Electronic Services Provided to Swiss Businesses

• The case involved whether services were electronic under the VAT Act and subject to Swiss VAT.
• A Dutch company argued it was exempt from Swiss VAT as it served only businesses.
• The court ruled the services were electronic and subject to VAT, not exempt.
• The company was correctly included in the Swiss VAT register.
• The taxpayer’s 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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