- Draft from October 17, 2024 by the Federal Department of Finance and the Federal Tax Administration
- Draft on adjustments to the practice regarding annual tax returns
- Topics include input tax deduction, tax rates, lump sum tax rates, and new taxpayers
- Links to current practice texts are provided
- Abbreviations such as revMWSTG and revMWSTV are explained
- Changes in the draft include editorial adjustments, conditions for annual tax returns, provisional tax collection, late payment penalties, and conditions for switching to annual tax returns
- Procedures for taxpayers who do not wish to file annually and when approval for annual filing may be revoked are outlined
- Adjustment of tax rates before due date is allowed
- Explanation of tax period and division into multiple billing periods
- Different billing methods are discussed, such as quarterly or annual filing.
Source: estv.admin.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.
