Taxation in Switzerland 2026 - a short video that answers all questions.

In this video we show you all you need to know: how does the VAT system work; how to apply VAT rules in international business for goods and for services cross border. Here, we also show how invoices must be issued.

In the May-Edition of our newsletter, we reported on the fees for radio and TV, which were to be payable as of 2019 by all companies that are subject to VAT.

The Federal Department of Finance (FDF) has published the 2024 rates on refund interest and default interest on 11 September 2023. For the first time since the 2016 tax year...

The year 2018 has brought and brings about some alterations from an indirect tax perspective. Much has already been written and reported about it.

The Swiss tax system includes three taxation levels, namely federal, cantonal and communal.

Most companies have in the meantime submitted their 4th quarter 2017 VAT declaration to the Swiss Federal Tax Administration (SFTA) ...

Anyone who deals with VAT knows how complicated the EU VAT system is. The European Union is planning to simplify the system. The first updates will apply from 2020 at the latest.

On 19 October 2023 the Swiss Federal Tax Administration ("SFTA") provided new guidance on the taxation of blockchain related projects in the updated version of the "Dossier Tax Information.

Foreign companies supplying goods or services to Swiss clients have been subject to specific value-added tax (VAT) obligations since 2018.

Under certain conditions, EU directives can also take direct effect, as happened in a legal case in Germany with regard to Art. 307 of the EU VAT directive (Separate regulation for travel agents).

The approach that "cybernetic", self-managed blockchain systems and DAOs can qualify as VAT-relevant subjects has been discussed in the literature for some time. The Federal Tax Administration (FTA)...

Der gegenseitige Informationsaustausch im Bereich Steuern beschäftigt uns zunehmend. Die Diskussionen und Vorbereitungsmassnahmen bei den Unternehmen und den Behörden laufen auf Hochtouren.

Gemäss Bundesgesetz über die Stempelabgaben ("StG") umfasst der Begriff des "Effektenhändlers" neben inländischen (Schweiz und Fürstentum Liechtenstein) Banken und Brokern insbesondere auch inländische.

The fiscal landscape in Switzerland is poised for a transformative shift as the government has promulgated an increase in the rates of Value-Added Tax (VAT), effective from January 1, 2024.

In this newsletter, we would like to address the constantly-recurring issues of specific VAT risks

Globalisation is on everyone's lips. The fact that globalisation can also have great impact in the area of indirect taxation in connection with the entry of goods is not always on the radars of internationally active companies, ...

In a change of practice, the Federal Tax Administration recognizes the entrepreneurial nature of foundations and associations in the crypto sector for VAT purposes.

Everything is still unclear and no one really knows.

A foreign company supplies and installs a machine in Switzerland. According to past practices of the Swiss Federal Tax Administration (SFTA), this process undeniably qualified as a work contract for supply.