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Navigating VAT Changes in Financial Sector: Impact on Investment Foundations and Service Providers

  • The Swiss Federal Council has confirmed upcoming VAT changes for the financial sector
  • Investment foundations will now be aligned with collective investment schemes for VAT exemption
  • New guidelines have been published by the Swiss Federal Tax Authorities regarding VAT exemptions for services provided to investment foundations
  • There is still uncertainty regarding the interpretation of certain terms in the guidelines, which may lead to misinterpretation in practice.

Source: taxathand.com

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.

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