taxlawblog.ch Your blog on Swiss tax law

Value added tax (VAT) was introduced in Switzerland on 1 January 1995. The Federal Tax Administration (FTA) is using the anniversary as an opportunity to pay tribute to the development of VAT. The anniversary page offers various articles on the subject of 25 years of VAT.

The Federal Tax Administration (FTA) posted material adjustments to the Value Added Tax Act (VAT Act) on February 19, 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 February 2021.

The Federal Tax Administration (FTA) published initial draft practice determinations in the Consultative Panel on February 2, 2021.

The group of experts on Switzerland as a tax location, which is made up of various representatives of the Confederation, the cantons and the business community, has formulated 16 fields of action in which it sees potential for tax improvements in Switzerland.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 25 - 31 January 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 18 - 24 January 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 18 - 24 January 2021.

On 22 January 2021, the Federal Tax Administration (FTA) updated the publication "Tax burden in international comparison" and made the 2020 version available.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 January 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks of 21 - 31 December 2020.

The Federal Tax Administration has updated the selected parliamentary business in the federal tax area as of January 7, 2021.

The "VAT statement easy" application is online and replaces the previous VAT statement on paper and supplements the existing online statement on the FTA SuisseTax portal.

In a series of publications, the FTA presents statistical results on VAT, in particular on taxable and non-taxable turnover, taxable persons and tax revenues.

Due to the coronavirus measures, between 20 March 2020 and 31 December 2020, the default interest rate for all VAT receivables was 0%, including those that arose before 20 March 2020.

Switzerland and Germany have adjusted the value added tax (VAT) compensation for the German municipality of Büsingen, which is part of the Swiss customs territory.

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 14 - 20 December 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 14 - 20 December 2020.

On 10 December 2020, the Federal Tax Administration (FTA) posted material adjustments concerning the following publications on the Value Added Tax Act (VATA).

The Federal Tax Administration (FTA) is further expanding its online applications. From 1 January 2021, 12:00 noon, online billing without an account will also be possible.

Criminal decisions conclude criminal proceedings concerning value-added tax, withholding tax, stamp duties and international information exchange, if they are legally binding.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 30 November - 6 December 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 November 2020.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 November 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 November 2020.