- The partially revised VAT Act has been in effect since 01.01.2025
- Electronic platforms are subject to “platform taxation”
- Platforms must account for VAT on sales to customers to the tax authorities
- New regulations aim to impose a comprehensive tax obligation on foreign trading platforms in Switzerland
- Questions arise regarding platform taxation, but no guidance from the tax authorities is available yet
- Services provided by travel agencies are now subject to the “place of supply” principle
- Services of travel agencies are exempt from tax if provided abroad or if exempt under the VAT Act
- Subsidies are considered non-considerations for VAT purposes
- Subsidies require a reduction in input tax deduction for the recipient
- Taxpayers may challenge the classification of subsidies and must actively defend against it
- The VAT Info 05 “Subsidies and Donations” has been updated without providing practical guidance
- Trading in emissions and similar rights is subject to specific regulations
Source: primetax.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.
