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.
Federal Council opens consultation on the amendment of the Value Added Tax Ordinance
At its meeting on June 29, 2022, the Federal Council opened the consultation on the amendment of the VAT Ordinance. In the future, registration and billing for value added tax (VAT) will be done electronically.
FTA publishes material adjustments regarding publications on the VAT Act
On 24 June 2022, the Federal Tax Administration (FTA) published material amendments to the Value Added Tax Act (VAT Act) regarding the supply of methadone and heroin.
VAT refund to foreign companies
The Federal Administrative Court has confirmed the practice of the FTA regarding the content of the entrepreneur's certificate: This must be valid for the remuneration period (calendar year).
FTA publishes draft VAT practice statement: Supply of methadone and heroin
The FTA posted a first draft of the VAT practice on its website on 4 April 2022:
Federal Council enacts relaxation of VAT obligation for associations
The Federal Council has enacted the increase in the turnover limit for the VAT obligation of non-profit, voluntarily run sports and cultural associations and non-profit institutions from the previous CHF 150,000 to the new CHF 250,000, subject to the proviso that the referendum deadline of 7 April 2022 expires unused.
FTA notice regarding new restriction in the VAT refund procedure vis-à-vis Austria
Switzerland adapts its counter-law to Austria's new regulation, according to which companies from third countries such as Switzerland are excluded from the VAT refund when purchasing fuel in Austria for invoices from 2021 onwards.
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.
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".
