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VAT/Customs
28
.
01
.
2021
01/2021

Default and refund interest for value added tax from 1 January 2021

Natalya Ezzaini

Natalja Ezzaini
Natalja EzzainiNatalja Ezzaini
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Due to the coronavirus measures, between 20 March 2020 and 31 December 2020, the default interest rate for all VAT receivables was 0%, including those that arose before 20 March 2020.

These measures have now expired and the default interest rate will return to 4.0% from 1 January 2021, with the compensation interest rate remaining at 4%. Further information can be found here.

First publication:
www.taxlawblog.ch

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