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New Tax Exemption for Investment Foundations Under Revised Swiss VAT Law

New Guidance from Swiss tax authorities.

  • BVG: Federal Law of June 25, 1982, on Occupational Retirement, Survivors’, and Disability Pension Plans (SR 831.40)
  • BVV 2: Ordinance of April 18, 1984, on Occupational Retirement, Survivors’, and Disability Pension Plans (SR 831.441.1)

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.

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