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.

March 29, April 12, May 22 – what do these dates have in common? These dates were deadlines set by the European Union and the UK Parliament that the UK will leave the EU.

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

Numerous foreign companies have business-related and input-taxed expenses in Switzerland, without actually being subject to VAT obligations in this country.

The Federal Council has repealed the Federal Department of Finance's (FDF) Ordinance on Electronic Data and Information (ElDI-V) of 11th December 2009 with effect from 1st January 2018.

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

Switzerland has concluded free trade agreements with various states, simplifying access to international markets.

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.

In its decision of 28 February 2018 (A-7299/2016), the Federal Admin-istrative Court had to deal with the eligibility for refund of the Swiss withholding tax levied on a divi-dend paid to an Irish group com-pany.

Everything is still unclear and no one really knows.

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).

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, ...

As of today, the legislators has not yet made a clear statement or issued an official opinion regarding the accounting treatment of cryptocurrencies.

In our July 2018 newsletter, we looked at the new Swiss VAT obligations for the e-commerce business that were to come into force from 1 January 2019.

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.

VAT is an important component of each corporate activity. As per 1 January 2018 the Swiss VAT Law will be amended.

Who hasn't already heard of shell companies or come across ads in the press in which share certificates are offered for sale or sought as purchase objects?

In practice, it ought to be observed that taxable individuals are repeatedly confronted with the same difficulties when it comes to the correct completion of the Securities Directory.

On July 17, 2019, the American Senate approved the long-blocked protocol of amendment of September 23, 2009, on the double taxation agreement between Switzerland and the U.S.