ARTICLE · 31 MAY 2007

Ongoing Developments In The Area Of VAT, April 2007

Deloitte AG

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In this period of reform, it is difficult to maintain an overview of the VAT reorganization. Our newsletter will keep you informed about the latest developments. On 30 March 2007, the Federal Tax Administration put into effect the practice notices highlighted in grey in the enclosed table.

SwitzerlandTax

1. Administrative directives from the Federal Tax Administration in a state of change

In this period of reform, it is difficult to maintain an overview of the VAT reorganization. Our newsletter will keep you informed about the latest developments.

On 30 March 2007, the Federal Tax Administration put into effect the practice notices highlighted in grey in the enclosed table. The relevant drafts were changed again. The complete text of the practice announcements can be found (in German only) at: http://www.estv.admin.ch/d/mwst/dokumentation/praxis/index

2. Details on practice changes as of 1 January 2007

New rates for the flat-rate calculation of the personal portion of vehicle costs

Reduced flat rates of 0.8% and 0.4% will now apply to the calculation of the personal portion.

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