On 25 January 2018, the Federal Tax Administration (FTA) published a circular concerning the Federal Act on Measures to Combat Undeclared Work (BGSA).
The amendments to the Federal Act on Measures to Combat Illegal Employment (BGSA) approved by parliament came into force on 1 January 2018 The revised BGSA (revBGSA) redefines, among other things, the scope of the simplified accounting procedure (vAv) (Art. 2 revBGSA) In addition, the mutual information obligations (Art. 10 revBGSA) as well as the obligations in the area of the notification procedure between the authorities concerned (Art. 11 revBGSA) are clarified.
The effects of the new legal provisions on tax law are described in the relevant FTA circular "Federal Act on Measures to Combat Illegal Employment (BGSA)" dated 25 January 2018 (2-155-D-2018-d).
All FTA circulars are available here.
