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.
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.
VAT registration for mail order companies
On 1 January 2019, Article 7(3)(b) of the Federal Law on Value Added Tax (the so-called mail order regulation) will come into force.
Repayment of VAT on reception fees to all households in preparation
In four test cases, the Federal Court ordered on 2 November 2018 the refund of VAT on radio and television reception fees from 2010 to 2015. As a result of these rulings, the Federal Department of the Environment, Transport, Energy and Communications (DETEC) is proposing that the Confederation refund VAT to all households. DETEC is now preparing a legal basis for a lump-sum refund in the form of a credit to all households without the need for them to take action.
Services between closely related persons from a VAT perspective
Workshop by Ralf Imstepf and Roger Rohner on the occasion of the ISIS) seminar of March 28, 2023, entitled "Monetary Benefits in National and International Relations".
Seminar folder ISIS)-Seminar "Real Estate Transactions - Tax Consequences National and Cross-Border
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Real Estate Transactions - Tax Consequences National and Cross-Border" from September 12 and 13, 2022 under the direction of Julia von Ah.
