Overview of tax law decisions by the Swiss Federal Administrative Court published between May 18 and 24, 2026:
- Judgment of March 20, 2026 (A-3359/2024): Value-Added Tax 2017–2021; Distance learning courses, some with in-person instruction; place of supply for educational services; right to input tax deduction. The issue in this case was the place of supply for interactive online courses pursuant to Art. 8(2)(c) of the Value Added Tax Act (in the version in effect until December 31, 2024). The taxpayer had its registered office in Switzerland. However, the instructors taught from their residences abroad. The students were also predominantly resident abroad. The Federal Administrative Court (FAC) shares—as did the Federal Tax Administration (FTA) as the lower court—the view that the taxpayer’s statutory seat should be the determining factor. In doing so, it refers to the Federal Supreme Court’s judgment 9C_671/2024 of August 4, 2025, which also relied on this criterion. The distance learning courses included some in-person instruction in France and training materials made available online. In the opinion of the Federal Administrative Court, these should be treated equally, as they are part of an overall service or, at most, an ancillary service to a main service within the meaning of Art. 19(3) and (4) of the VAT Act. Dismissal of the taxpayer’s appeal.
Administrative Assistance:
Decisions are listed chronologically by publication date.
