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.
Private share of business vehicle for VAT
In the case of direct federal tax, the flat rate for the taxation of the private use of business vehicles will be increased from the current 0.8% to 0.9% as of 1 January 2022. According to the FTA, this flat rate must also be applied to the VAT declaration from this date.
FTA publishes draft VAT practice statement: private share of business vehicles
The FTA posted a first draft of the VAT practice on its website on 2 November 2021:
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.
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"
