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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Parliament puts pressure on Billag VAT refunds
The Federal Council must create a legal basis so that the unlawfully levied VAT on radio and television reception fees can one day be repaid. Following the National Council, the Council of States has also approved a motion.
New VAT regulation Online shopping abroad could become more expensive from 2019
The Federal Council has decided that mail order companies with a turnover of at least CHF 100,000 in Switzerland must pay VAT. Foreign online merchants today do not have to pay VAT on small consignments with a tax amount of less than five francs. For Swiss mail order companies, however, different rules apply: The consignments are subject to VAT if the company is entered in the VAT register. From 1 January 2019, this unequal treatment will cease.
MWST: Publications on the Value Added Tax Act MWSTG
On 12 and 24 July 2018, substantive amendments concerning the publications on the partial revision of the VAT Act were published on the website of the FTA.
Applications for reduced rates
The Council of States wants to introduce a new VAT privilege for the hotel industry. It has accepted a motion by Stefan Engler, member of the Bündner CVP Council of States, calling for a "simplification" of packages. These are combinations of services or products that are taxed at different VAT rates. Today, the entire package is taxed at a reduced rate if at least 70 percent is subject to a reduced rate. Such combinations of services occur mainly in the hotel industry: The overnight stay taxed at a rate of 3.7 percent is combined with ski passes, wellness treatments or guided tours to form a package. This means that these services are also subject to the reduced hotel rate.
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Practical changes resulting from the partial revision of MWSTG 2018
Workshop on the occasion of the ISIS) seminar of 27 September 2018 entitled "Value Added Tax. Current. Compact. Interdisciplinary."
Tax issues and tax planning for permanent establishments
Workshop on the occasion of the ISIS) seminar of 27 September 2018 entitled "Value Added Tax. Current. Compact. Interdisciplinary."
