zsis) - Center for Swiss and International Tax Law

FTA publishes drafts of the VAT practice statement: trusts and foundations; pharmacists

The FTA posted the first drafts of the VAT practice on its website on 5 October 2021.

Federal Council adopts dispatch on amendment of the Value Added Tax Act

At its meeting on 24 September 2021, the Federal Council adopted the dispatch on the amendment of the Value Added Tax Act.

Turnover limit for VAT exemption of associations should not be increased

At its meeting on 11 August 2021, the Federal Council adopted its statement for the attention of the WAK-N and, in it, speaks out against a further exemption of sports and cultural associations as well as non-profit institutions from VAT.

Federal Council approves adjustment of customs tariff from 1 January 2022

The revision of the internationally harmonised list of goods of the World Customs Organisation (WCO) requires an adjustment of the Swiss customs tariff. The Federal Council approved this at its meeting on 30 June 2021.

FTA - Publications on the Value Added Tax Act MWSTG

On 7 May 2021, the Federal Tax Administration (FTA) posted material adjustments re: Covid 19 contributions to the Value Added Tax Act (VAT Act).

FTA publishes drafts of the VAT practice statement: Subsidies and donations - measures based on Covid-19

On 27 April 2021, the FTA posted the first drafts of the VAT practice on its website, which concern the following topics:

FTA publishes material adjustments regarding publications on the VAT Act (22 March 2021)

The Federal Tax Administration (FTA) published material amendments to the Value Added Tax Act (VAT Act) on 22 March 2021.

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

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.