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.
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:
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.
