FTA VAT practice related to blockchain and distributed ledger technology (DLT).
The Swiss Federal Tax Administration (FTA) has already published its VAT practice in connection with blockchain and distributed ledger technology (DLT) for the first time in 2019. However, these practice determinations are incomplete in certain areas and have gaps. A revision is urgently needed.
Self-employed activity and allocation of services under VAT law - The crux of external appearance
In August 2021, the Federal Administrative Court ruled in two cases on the question of whether the fact of independence as an explicit requirement for a subjective tax liability was fulfilled. Directly linked to the question of independence is the assessment of the external appearance, i.e. an outwardly perceptible, independent appearance as a service provider. At the same time, the VAT Act links the external appearance to the assessment of which taxable entity the objective facts of the service provision, in short, to whom the turnover achieved is to be allocated. The independence required for tax liability and the allocation of services are thus interlinked on the basis of the external appearance as a common criterion.
Sale of own shares - a service within the meaning of the VAT Act?
In its ruling 2C_891/2020 of 5 October 2021, the Federal Supreme Court upheld the Federal Administrative Court and decided, contrary to administrative practice, that the sale of treasury shares does not constitute a supply of services within the meaning of Art. 18 para. 1 VAT Act and is therefore outside the scope of application of VAT. This article is a brief analysis of the Federal Supreme Court's decision.
Relocation of businesses, functions and assets for profit tax purposes under VAT law
Within the framework of the STAF, a legal basis for the recording of cross-border inbound and outbound relocations of operations, functions and assets has been created at the federal, cantonal and municipal level. The question arises as to how such relocations should be treated for VAT purposes. The treatment is particularly relevant for inbound relocations in industries with a reduced input tax rate. As an outflow of the "dual entity" approach, relocations within the same legal entity between headquarters and permanent establishment are of interest.
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Enactment of the Ordinance on the Delegation to the Federal Department of Finance of the Authority to Amend the Annexes to the Swiss-Liechtenstein Agreement on Value Added Tax
The Federal Council on 21 June 2023 adopted the Ordinance on the Transfer of Authority to Amend the Annexes to the Swiss-Liechtenstein Agreement on Value Added Tax to the Federal Department of Finance.
FTA publishes declaration instructions for the new VAT rates
On June 16, 2023, the Federal Tax Administration (FTA) published declaration guidance for the new VAT rates that will apply beginning January 1, 2024.
Federal Council puts into force the amendment to the VAT Ordinance on electronic procedures
According to the Federal Council's media release of June 16, 2023, the amendment to the VAT Ordinance on Electronic Procedures is scheduled to enter into force on January 1, 2024.
FTA publishes material adjustments to MBI 25 (Research and Development).
On April 6, 2023, the FTA published material adjustments on the following topic: internal services (VAT Industry Info 25 Research and Development).
FTA publishes sample VAT statement in view of tax rate increase
On March 13, 2023, the FTA published the samples of the new VAT statements in view of the upcoming tax rate increase, valid from 2024.
"ESTV SuisseTax": Transfer to the federal "ePortal" platform
The services in FTA SuisseTax will be transferred to the federal platform "ePortal" according to the FTA's announcement of November 15, 2022.
FTA publishes draft of practice definition VAT: healthcare
The FTA posted an initial draft of the VAT practice on its website on October 6, 2022:
Adjustment of VAT Info 08 Private Shares
Sections 1.5.2 and 1.5.6 of the FTA's VAT Info 08 Private Share have been amended as a result of a change in practice on September 17, 2022. If the employee uses his private vehicle for business purposes and the company assumes the ongoing operating costs (but not the acquisition costs) as compensation, the private share of the assumed operating costs can be calculated at a flat rate of CHF 150 / month (incl. VAT).
Update on value added tax (2023)
Workshop on VAT updates by Roger Rohner and Ralf Imstepf on the occasion of the ISIS seminar "Corporate Tax Law 2023" on June 19-20, 2023.
Services between closely related persons from a VAT perspective
Workshop by Ralf Imstepf and Roger Rohner on the occasion of the ISIS) seminar of March 28, 2023, entitled "Monetary Benefits in National and International Relations".
VAT pitfalls in real estate transactions
Workshop by Britta Rehfisch and Ralf Imstepf on the occasion of the ISIS) seminar on 12/13 September 2022 entitled "VAT pitfalls in real estate transactions".
Seminar folder ISIS)-Seminar "Real Estate Transactions - Tax Consequences National and Cross-Border
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Real Estate Transactions - Tax Consequences National and Cross-Border" from September 12 and 13, 2022 under the direction of Julia von Ah.
