Selected parliamentary business in tax matters at federal level (31 May 2019)
On 31 May 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
VAT: Publication of the drafts of the practice definitions of the VAT Department (20 May 2019)
On 20 May 2019, the Swiss Federal Tax Administration (FTA) published a second draft on practical implementation.
Entry into force of amendments to laws and ordinances in tax law and summary tables for the years 2019-2022
On 8 May 2019, the Federal Tax Administration (FTA) updated the list of federal laws and ordinances with effect from 2019 as well as the list of other legislative and ordinance projects 2020-2022 concerning direct federal tax, value added tax, withholding tax and stamp duties.
Clarification on legal information and advance tax assessments (tax rulings)
On 29 April 2019, the Federal Tax Administration (FTA) published details of the Code of Conduct on the provision of legal information and rulings in the areas of value-added tax and business taxation for radio and television as well as advance tax assessments (tax rulings) for the areas of direct federal tax, withholding tax and stamp duties.
VAT: Publication of the drafts of the practice statements of the VAT Department (3 May 2019)
On 3 May 2019, the Federal Tax Administration (FTA) published new initial drafts, which will be submitted to the consultative body and interested parties for practical consultation.
VAT: Publication of new or revised first drafts of the practical regulations of the VAT Department
On 11 April 2019, the Federal Tax Administration (FTA) published new or revised initial drafts, which were submitted to the consultative body and interested parties for practical consultation.
VAT: Publication of the drafts of the practice statements of the VAT Department (14 March 2019)
On 14 March 2019, the Federal Tax Administration (FTA) published various drafts on VAT practice.
Motion "VAT for foreign tour operators" transferred to the relevant commission for preliminary examination
The motion "VAT for foreign tour operators" (18.4194) is assigned to the commission of the Council of States for preliminary consultation.
VAT: Publication of the drafts of the practice statements of the VAT Department (14 February 2019)
On 14 February 2019, the Swiss Federal Tax Administration (FTA) published a second draft on practical implementation.
Judgment of the Federal Administrative Court A-714/2018 (import of works of art by Mr Schwarzenbach)
The judgment of the Federal Administrative Court of 23 January 2019 (A-714/2018) was based on the following (abridged) facts (see also the corresponding contribution to the judgment in the NZZ of 1 February 2019):
VAT: Revised first draft on the subject of crypto currencies published
On 29 January 2019, the Federal Tax Administration (FTA) published a revised first draft on the subject of crypto currencies, which will be submitted to the consultative body and interested parties for practical consultation.
VAT: Transitional regulation in connection with the revision of the Therapeutic Products Act
The revised Therapeutic Products Act (HMG) came into force on 1 January 2019. This requires an adaptation of Art. 49 of the Value Added Tax Ordinance (MWSTV), which is expected to take effect on 1 April 2019.
MWST: First draft on the topic of community published
On 4 December 2018, the Federal Tax Administration (FTA) published a new first draft, which will be submitted to the advisory body and interested parties for practical consultation.
VAT registration for mail order companies
On 1 January 2019, Article 7(3)(b) of the Federal Law on Value Added Tax (the so-called mail order regulation) will come into force.
VAT: Publication of the drafts of the practice definitions of the VAT Department (9 November 2018)
On 9 November 2018, the Federal Tax Administration (FTA) published a new and a second draft on VAT practice.
VAT: Publication of the draft practice definitions of the VAT Main Division (November 2, 2018)
On 2 November 2018, the Federal Tax Administration (FTA) published a new and a second draft on VAT practice.
VAT: Publication of the drafts of the practice statements of the VAT Department (4 October 2018)
On 4 October 2018, the Federal Tax Administration (FTA) published a new first draft for the definition of practice in the consultative body.
Council of States adopts motion "Value added tax liability of online platforms for sales from abroad to Switzerland
In its session of 24 September 2018, the Council of States adopted a motion requesting the Federal Council to take measures to make foreign online marketplaces and service platforms subject to value-added tax when supplying goods or services to Switzerland.
VAT: Publication of the drafts of the practice statements of the VAT Department (17 September 2018)
The Federal Tax Administration (FTA) published new drafts on VAT practice (revMWSTG) on September 17, 2018
Mail order regulation enters into force on 1 January 2019
At its meeting on 15 August 2019, the Federal Council decided that the ordinance on the mail order regulation will enter into force on 1 January 2019.
FTA publishes material amendments concerning publications on the VAT Act (3 August 2018)
On August 3, 2018, the Federal Tax Administration (FTA) published material amendments regarding the publications on the partial revision of the Value Added Tax Act (VATA).
FTA publishes material amendments regarding publications on the VAT Act (July 24, 2018)
On July 24, 2018, the Federal Tax Administration (FTA) published material amendments regarding the publications on the partial revision of the Value Added Tax Act (VATA).
VAT: Publication of the draft practice definitions of the VAT Main Division (July 20, 2018)
On July 20, 2018, the Federal Tax Administration (FTA) published a new first draft on VAT practice.
FTA publishes material amendments concerning publications on the VAT Act (12 July 2018)
On 12 July 2018, the Swiss Federal Tax Administration (FTA) published material amendments concerning the publications on the partial revision of the Value Added Tax Act (VAT Act).
FTA publishes material amendments concerning publications on the VAT Act (3 July 2018)
On July 3, 2018, the Federal Tax Administration (FTA) published material amendments to the publications on the partial revision of the Value Added Tax Act (VATA). The changes affect VAT sector information 11 "Air transport".
