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On 31 August 2017, the Federal Tax Administration (FTA) published a first draft of VAT Info 06 "Place of supply of services".

In view of the partial revision of the Value Added Tax Act (MWSTG), the FTA has published the VAT invoicing forms applicable from the first quarter / semester 2018. With regard to the outcome of the vote on the 2020 pension scheme, which is still to be awaited, various variants with different tax rates are available.

As from 1 August 2017, the guarantee for VAT for taxable persons not established in Switzerland will be recalculated.

On 25 July 2017, the Federal Tax Administration (FTA) published the first drafts for the selective amendment of the VAT information 07 Tax assessment and tax rates as well as the VAT sector information 08 Hotel and catering industry. The adaptations relate in particular to terminology resulting from the new Food Act (LMG) that has just entered into force.

On 3 July 2017, the Federal Tax Administration (FTA) supplemented its technical information on the partial revision of the Value Added Tax Act (VAT Act) with an overview of the new regulations for the mail order business as of 1 January 2019.

On 19 June 2017, the Federal Tax Administration (FTA) published information on the change in tax rates as part of the partial revision of the Value Added Tax Act (VAT Act) as of 1 January 2018 for electronic newspapers, magazines and books of a non-advertising nature.

In the final vote on 16 June 2017, the Council of States and the National Council decided on the temporary continuation of the special rate of 3.8% for accommodation services.

At its meeting on 13 June 2017, the National Council, as the first Council to deal with the matter, will adopt a motion instructing the Federal Council to create the appropriate legal basis for ensuring that overpaid VAT on radio and television reception fees can be repaid to all consumers and companies retroactively over a period of five years.

On 15 June 2017, both the National Council and the Council of States followed a proposal by the Drafting Committee, which provides for an adjustment to the temporary continuation of the special rate for accommodation services of 3.8% already decided by both Councils.

On 6 June 2017, the Federal Tax Administration (FTA) published a detailed overview of the partial revision of the Value Added Tax Act (VAT Act).

The Swiss Federal Council will largely put the partial revision of the Value Added Tax Act (MWSTG) into force on 1 January 2018.

In its session of 31 May 2017, the National Council approves the decision of the Council of States to extend the special VAT rate of 3.8% for accommodation services for an initial period of 10 years and not, as envisaged in the underlying initiative, to anchor it permanently in the VAT Act. The proposal is now ready for the final vote.

On 23 May 2017, the Federal Tax Administration (FTA) updated some of the selected parliamentary business in the tax field at federal level.

On 16 May 2017, the Federal Tax Administration (FTA) published a first draft of a selective amendment to VAT Info 03 (group taxation).

In a special session on 4 May 2017, the National Council adopted a motion concerning the repayment of unlawfully levied VAT on radio and television licence fees.

In a special session on 4 May 2017, the National Council opposes the majority motion of its Commission for Economic Affairs and Taxes (WAK-N) and intends to anchor the special rate of 3.8% for accommodation services permanently in the VAT Act.

The Federal Council agrees to a further temporary extension of the special VAT rate of 3.8% for accommodation services until the end of 2027. On 12 April 2017, it adopted an opinion to this effect for Parliament.

On 3 April 2017, the Swiss Federal Tax Administration (FTA) published a first draft for the selective specification of the VAT sector info 10 (public and tourist transport companies).

The 2020 pension reform has been adjusted and was adopted by the Swiss Parliament in the final vote of 17 March 2017. The most controversial issue was the increase in value-added tax, which is now to be increased by 0.6% in two stages (0.3% as at 1.1.2018 and 0.3% as at 1.1.2021) in order to finance the AHV.

The 2020 pension reform has been adjusted and is ready for the final vote on 17 March 2017. The increase in value-added tax (VAT) was particularly controversial (cf. our contribution of 3 March 2017).

The Federal Tax Administration (FTA) has published an updated list of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

The 2020 pension reform stands and falls above all with the increase in value-added tax (VAT), which is the subject of the settlement of differences between the Council of States and the National Council in the parliamentary spring session of 2017. The aim is to bring the reform to the final vote in the current session.

The National Council adopts a motion at its meeting of 8 March 2017 instructing the Federal Council to propose to Parliament an amendment to the Value Added Tax Act (VAT Act).

On 25 January 2017, the Swiss Federal Council approved the agreement between Switzerland and France on the tax regime at Basel-Mulhouse airport and an agreement on compensation for the costs incurred by the French air traffic control authority in the Swiss sector (media release of 25 January 2017). The VAT derogation requested by France has since been approved by the Council of the European Union (implementing Decision 2017/320 of 21 February 2017).

The 2020 pension reform stands and falls above all with the increase in value added tax. This is the subject of the settlement of differences between the Council of States and the National Council in the parliamentary spring session 2017.