- A switch from the flat-rate VAT method to the effective method is only possible after a tax period.
- In this case, the earliest possible switch date is 1 January 2027, provided the notice is filed with the Swiss Federal Tax Administration within 60 days after the start of the 2027 tax period.
- The switch may allow input tax adjustment on past investments.
- For used movable assets, 20% per remaining unused year may be claimed; for immovable assets, 5%.
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.
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