- Parliament has adopted motion 19.3975 to improve fair taxation in the flow of goods in local border traffic.
- The tax-free limit for goods in tourist traffic will be lowered from CHF 300 to CHF 150 per person.
- This change is part of the efforts to combat shopping tourism. The Economic Affairs and Taxation Committees and the Federal Council will draft a bill to implement this motion.
- The Federal Council initially opposed the motion, citing increased customs clearances and burden on the Federal Office for Customs and Border Security (FOCBS) and citizens.
- However, the Federal Department of Finance (FDF) proposes the lower tax-free limit as a compromise.
- To implement this change, the FDF Ordinance will be amended, and a consultation will be held.
- The amendment could come into force on 1 January 2025.
- Additionally, measures will be taken to facilitate digital customs clearance, including modifications to the QuickZoll application.
- It is expected that customs clearance in the app at a reduced VAT rate will be possible from 1 January 2027.
- The consultation period will end on 15 March 2024.
Source admin.ch
Latest Posts in "Switzerland"
- Are Loyalty Points Gift Certificates? Swiss VAT Law Faces New Challenges After ECJ Rulings
- VAT Accrual Timing for Conditional Contracts and Continuing Obligations: Key Court Rulings and Risks
- Switzerland Proposes Extending Platform Taxation to Electronic Services for Improved VAT Enforcement
- Swiss VAT Rules for Foreign Digital Service Providers: Platform Pitfalls and Registration Triggers
- Buyer Liable for Unpaid Import Duties on Smuggled Cigarettes Despite Claim of Good Faith
