Contractual rollover of value added tax according to Art. 6 MWSTG - Does it need a legal presumption?
This article has been written in connection with the new ISIS seminar on VAT in September 2017. The author will present there, among other things, various VAT contract clauses and this article is intended to shed light on certain fundamental issues. The author further thanks Mr. Benjamin Trachsel for his valuable assistance in writing and research.
Value added tax assessment of services vis-à-vis co-insurers. Taxable benefits of the leading insurer: case law and open options
The Federal Administrative Court (BVGer) had to assess the assumption of the contract handling of an insurance company against its co-insurers for VAT purposes.
Value added tax in the annual financial statements - general information for practical application realization
The MWSTG includes standards for the clean recording of VAT in the annual financial statements, which must be observed. This article deals with the relevant standards of accounting law and refers to the current decision of the Federal Administrative Court on value added tax. The correct recording of turnover tax and input tax and the guarantee of the audit trail are important prerequisites for VAT compliance.
Voluntary VAT registration: Federal Supreme Court relativises decision of the Federal Administrative Court
In its decision of 28 May 2015, the Federal Supreme Court (FSC) ruled on a case based on the decision of the Federal Administrative Court (FAC) of 23 September 2014, which was commented on at the beginning of the year in the same place.
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FTA publishes information on changes to VAT as of 1.1.2025
On October 14, 2024, the FTA published information on changes to VAT as of January 1, 2025.
Federal Council adopts key figures for the implementation and financing of the 13th AHV pension
At its meeting on August 14, 2024, the Federal Council defined the key parameters for the implementation and financing of the 13th AHV pension.
FTA - Amendment to the ordinance on the level of net tax rates by sector and activity as of 1.1.2025
On January 1, 2025, the amendment to the FTA Ordinance on the level of net tax rates will come into force. The review of net tax rates, which must be carried out every seven years, has resulted in a tax rate adjustment for around 15 percent of industries and activities.
Federal Council adopts partial revision of the Value Added Tax Ordinance.
At its meeting on August 21, 2024, the Federal Council adopted a partial revision of the VAT Ordinance.
FTA - Registration as a person liable for VAT now via ePortal
Companies can now register for VAT via the ePortal.
Publication of the report "Potential for the Swiss SME economy with a connection to the EU One-Stop-Shop for VAT settlement"
At its meeting on May 31, 2024, the Federal Council adopted the report in fulfillment of postulate 22.3384 of the WAK-N of April 11, 2024.
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Institutions d'utilité publique et TVA
Workshop on the occasion of the ISIS seminar of 20 November 2019 entitled "La fiscalité de la philanthropie".
Effects from current case law and administrative practice
Workshop on the occasion of the ISIS seminar of 26 September 2019 entitled "Value Added Tax. Current. Compact. Interdisciplinary.".
