- Draft from October 17, 2024 by the Federal Department of Finance and the Federal Tax Administration
- Focus on adjustments related to reference tax and emission rights
- Includes information on tax object, place of service provision, input tax deduction, tax rates, reference tax, and tax settlement
- Draft is subject to consultation before implementation
- Amendments are based on the revision of the Value Added Tax Act
- Clarifies tax treatment of transfer of emission rights and similar certificates
- Introduces reference tax on such transfers to prevent tax fraud
- Specifies that transfer of emission rights is subject to reference tax, not domestic tax
- Exception for deducting domestic tax as input tax in certain cases
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.
