zsis) - Center for Swiss and International Tax Law

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.

Publication of the new directive R-18 Duty-free goods and returned goods

The Federal Office for Customs and Border Security (FOCBS) has published the new Directive R-18 Duty-free goods and returned goods on the Internet as of April 17, 2024.

New billing forms with new VAT rates

The new VAT rates will apply from January 1, 2024. The standard rate is 8.1%, the reduced rate is 2.6% and the special rate for accommodation is 3.8%.