Subsequent amendment of VAT liability and deduction - A critical assessment of administrative practice
If there is a risk of bad debts, the service provider must already book a value adjustment based on the principle of prudence under commercial law. Accordingly, the service provider expects to receive a lower fee than that invoiced.
On the conditions for tax remission under Art. 92(1)(a) MWSTG
The question of whether or under what conditions taxpayers can be granted a tax remission for domestic and purchase tax has been discussed since the introduction of VAT in 1995. Under the aMWSTG, which was in force until 31 December 1999, the possibility of tax remission was created for the first time, but only to a very limited extent in the context of judicial probate proceedings (Art. 51 aMWSTG). Since the entry into force of the totally revised VAT Act on 1 January 2010 (MWSTG), Art. 92 MWSTG provides new, extended possibilities for the remission of VAT, which are, however, still subject to certain conditions. The last instance ruling of the Federal Administrative Court (BVGer) A-361/2017 of 30 October 2018 grants tax relief to the taxpayer for the periods from 1 January 2010 and contains noteworthy comments on the excusability of an error within the meaning of Art. 92(1)(a) VAT Act.
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.
FTA publishes two drafts on the VAT practice adjustment
On October 24, 2025, the FTA published two drafts on VAT practice on its website.
Signing and opening of the consultation on the protocol of amendment to the AEOI Switzerland-EU in tax matters
The Protocol of Amendment to the Agreement on the Automatic Exchange of Financial Account Information to Promote Tax Compliance in International Matters, signed on October 20, 2025, adapts the agreement to the amended OECD standard and supplements it with new provisions on administrative assistance in the collection of VAT claims. The consultation will last until February 6, 2026.
VAT accounting modalities can be adjusted directly online
On September 8, 2025, the FTA announced that the VAT settlement modalities can now be adjusted directly in the "VAT settlement" online service.
Extension of the deadline for submitting VAT returns
In its communication dated September 1, 2025, the FTA points out that deadline extensions for VAT returns can only be requested via the "VAT return" ePortal service.
Temporary continuation of the special VAT rate for the hotel industry
The special VAT rate of 3.8% for the hotel and para-hotel industry is to be continued for eight years. The Federal Council opened the consultation process at its meeting on August 13, 2025.
FTA - Reporting procedure and enclosures for contribution taxation are now submitted electronically with the VAT return
On March 10, 2025, the FTA announced that the form for the notification procedure and the enclosures for the contribution tax must now be uploaded and submitted directly in the online VAT return.
Selected VAT aspects in M&A transactions
Workshop by Clara Bodemann and Paul Müller-Wittwer on the occasion of the ISIS) seminar on 05 April 2022 entitled "Current tax issues in national and international M&A transactions".
Transactions et restructurations: cas pratiques en matière de TVA
Cas pratiques présentés par Umberto Ottavianelli et Jacques Pittet lors du séminaire ISIS) du 03 novembre 2021, intitulé "Restructurations / Fusions / Acquisitions".
Current developments in VAT law (2021)
Workshop by Ralf Imstepf and Roger Rohner on the occasion of the ISIS) seminar on 14/15 and 21/22 June 2021 entitled "Corporate Tax Law 2021".
ISIS) seminar "VAT. Up-to-date. Compact. Interdisciplinary." (Seminar folder)
Case studies, detailed solution notes and slides: Here you will receive all documents (workshops and presentations) according to the following description from the ISIS) seminar "VAT. Up-to-date. Compact. Interdisciplinary." on 24.09.2020 under the direction of Harun Can, which took place at the Marriott Hotel in Zurich.
