E-Commerce

Case 1: E-commerce

Karen Digitalnative is a citizen of the world. Her civil law residence is in Switzerland (own apartment, occasionally rented through AirBnB); she is often on business in Europe (AirBnB); she spends half of all weekends with her girlfriend in Moscow. Her mobile phone has 2 SIM cards; one German and one Swiss; the Swiss SIM card includes 100 minutes call credit, 100 SMS and 1 GB data for Russia. Karen is a regular Netflix user; she buys her reading material from PlayStore (Google). She makes daily purchases via Amazon; several delivery addresses are stored in her profile. Recently, she was able to sell some of her old things from her last apartment in England at a big profit on eBay; because of her obliging evaluation as a seller, she repeated the auctions with furniture from her colleagues. She then distributed the auction profits to her colleagues - after deducting the rounded-up eBay commissions.

What VAT questions arise?

What are the income tax consequences in Switzerland?

Case 2: WebShop

Additional question: What are the profit tax consequences for Wholesale&Retail GmbH in Switzerland?

Case 3: 3D printer

Additional question: What profit tax consequences arise in Switzerland for a printer manufacturer (based in China), raw material supplier (based in Holland) and producer (based in Ireland) if the customer is in Switzerland?

Case 4: Penny auction (e.g. www.wellbid.com)

Additional question: What are the profit tax consequences in Switzerland of the variants?

Case 5: Internet App Store

Question

What profit tax consequences arise in Switzerland if Switzerland is "State R", "State T" or "State S" (the transfer prices correspond to third party prices)?

Case 6: Internet advertising

Question

What profit tax consequences arise for TCo, XCo and Sco in Switzerland if Switzerland is "State Sco" (the transfer prices correspond to third-party prices)?