Direct representation under Art. 20(2) MWSTG - An analysis of recent case law
The article examines the question of what the decisive criteria for the allocation of services are. To this end, the two Federal Supreme Court rulings issued since 1 January 2010 are analysed.
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.
Motion: Parallelism between the limitation rule for VAT and that for withholding tax and stamp duty
The Council of States rejected a motion concerning the parallelism between the statute of limitations rule for VAT and that for withholding tax and stamp duties.
Clarification of legal information and preliminary tax assessments (tax rulings)
On 29 April 2019, the Federal Tax Administration (FTA) published details of the code of conduct for the provision of legal information and rulings in the areas of value added tax and corporate tax for radio and TV as well as tax rulings for direct federal tax, withholding tax and stamp duties.
National Council wants VAT exemption for cultural associations
Participants at cultural events such as the Yodel Festival should be able to benefit from a VAT exemption in future - just like participants at sports events. On Wednesday the National Council adopted a motion tabled by SVP National Councillor Pierre-André Page (FR).
Publication of the drafts of the practice definitions of the VAT Department (14 March 2019)
The Federal Tax Administration (FTA) published various drafts on VAT practice on 14 March 2019:
Stricter rules for cross-border online trade
The rules for cross-border online trade will be tightened: the Federal Council must take measures to make foreign online marketplaces and service platforms subject to value-added tax when supplying goods or services to Switzerland.
National Council wants to reduce VAT rate for tampons and bandages
Tampons, bandages and panty liners are to become cheaper. The National Council wants to reduce the VAT rate for feminine hygiene products. Tacitly, on Friday, he tacitly accepted a motion by Neuchâtel SP National Councillor Jacques-André Maire. This will now go to the Council of States.
Publication of drafts of the practice definitions of the VAT Department (14 February 2019)
On 14 February 2019, the Federal Tax Administration (FTA) published a second draft on the determination of practice.
Publication of the drafts of the practical definitions of the VAT Department
On January 29, 2019, a revised first draft on the VAT practice topic: Cryptocurrencies was posted on the website. The deadline for comments is February 19, 2019, and the first draft will remain on line after the practical consultation.
Update on value added tax (2025)
Workshop by Roger Rohner and Ralf Imstepf on the occasion of the ISIS seminar on 2 and 3 November 2025 entitled "Update on VAT"
Update on value added tax
Workshop by Roger Rohner and Ralf Imstepf on the occasion of the ISIS) seminar on June 3 - 4, 2024 entitled "Update on VAT"
