- Upcoming partial revision of Swiss VAT Law coming into force on 1st January 2025
- Changes relevant for the financial sector, specifically investment foundations
- New VAT exemption for investment foundations to align with collective investment schemes
- Impact on input VAT recovery for service providers and positive impact on foundations
- Draft guidelines published by SFTA on taxable services and management of investment groups
- Interpretation of term “management” of investment groups may vary and require clarification
Source: blogs.deloitte.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Switzerland"
- Federal Council Launches Consultation on VAT Law Amendments for Digital Services and Service Combinations
- Swiss Government Considers VAT Increase to Boost Military Funding Amid Security Concerns
- Swiss VAT Declaration: Deadlines, Process, and Legal Requirements for Foreign Companies
- Switzerland Delays VAT Rate Increase to 8.8% Until 2028
- How and Why to Obtain a Swiss VAT Number: Requirements, Process, and Key Obligations for Foreign Companies














