Until recently, foreign companies were only included in the VAT register if they provided a security deposit. For some time now, the SFTA has no longer required foreign-based companies to provide security deposits when registering.The SFTA is currently reviewing the refund of existing security deposits.

The Swiss Federal Administrative Court (FAC) had to decide whether two separate companies existed – or whether their external appearance was such that they constituted a single company. The turnover threshold of CHF 100,000 was not reached by either of the two individual companies on their own, but was reached when their turnover was added together in the 2019 tax period.

It was disputed in front of the Swiss Federal Supreme Court whether supplies to aircrafts were exempt from VAT.

The appellant had become the tax successor of two other named companies by taking over their companies.

Supply of e-services by a foreign company in Switzerland. Judgment of the SFTA on the VAT liability today and retrospective.

VAT'S IMPORTANT - NEWSLETTER 2024 - 06 NEWSLETTER 2024 - 06 WHERE IS THE PLACE OF SUPPLY OF SERVICES? CONCRETE CLARIFICATION IS ALWAYS...

Does the cantonal "hunting ground contributions" received by the taxpayer constitute a subsidy or renumeration for taxable supply?

Game over - It took some time until the Court decided on the VAT qualification of online gambling, but has now decided on the regulations

When are pony riding courses for children VAT exempt? Different opinions of the SFTA and the operator of a riding school.

The Swiss parliament approved the partial revision of the Value Added Tax Law-we highlight two adjustments: Online marketplaces & Streaming

When can input tax be claimed back in Switzerland? The Federal Supreme Court explained this in its recently published ruling.

Input tax deduction and own use for purchased or leased vehicles

VAT'S IMPORTANT - NEWSLETTER 2023 - 05 NEWSLETTER 2023 - 05 Inward processing procedure Swiss Federal Administrative Court outlines the...

Find the most relevant information about the New SWISS VAT rates starting January 2024 in terraVAT's Blog.

While the contribution under public law has an effect on input tax recoverability, a donation does not lead to any input VAT reduction

VAT'S IMPORTANT - NEWSLETTER 2023 - 02 NEWSLETTER 2023 - 02 Annual VAT Reconciliation It is once again time to think about the annual VAT...

In the field of consulting, the border between VATable and exempt services can be fluid - especially in the area of educational supplies.