According to the notification dated November 17, 2025 FTA has revised form no. 764 for the application of the notification procedure (Art. 38 VAT Act).
The form is available in an updated form on our website and must be used for all asset transactions (mandatory and voluntary applications of the reporting procedure) from the publication date (note from the taxlawblog.ch editors: the time stamp on the website states October 17, 2025).
In the case of a mandatory application, the signatures of the parties involved will no longer be required. However, the legally binding signatures of both parties are still required for the voluntary notification procedure.
The notification from the FTA is available here , the new form here.
