GENERAL INFORMATION

• TAX STATISTICS AFC
• THE SWISS TAX SYSTEM
  • Overview of the Swiss tax system
    • General information
    • Tax sovereignty
    • Principles underlying tax sovereignty
    • The people have the final say
    • Taxation and tax collection
    • Tax burden in Switzerland
    • Evolution of the Swiss tax system
    • Federal taxes
    • Cantonal and municipal taxes
  • Annexes
    • Tax burdens
    • Tax relief for married taxpayers
    • Addresses of tax administrations
• TYPES OF TAXES IN SWITZERLAND AND INTERNATIONAL COMPARISONS
• INCREASE IN VAT RATES ON 1 JANUARY 2024
• DRAFT PROJECTS AND CONSULTATIONS ON PRACTICES
• VAT AUDIT
  • How is an appointment for an audit scheduled?
  • What documents does the VAT tax expert need?
  • How does a VAT audit proceed?
  • Frequently asked questions
• FORMAL PROCEDURE FOR ADVANCE TAX RULINGS
• SIMPLE ONLINE TAX SETTLEMENT
• VAT CONTACT
  • Legal inquiries
  • Notifications to VAT authorities
  • Request for a replacement settlement form
  • Request for a certificate of entrepreneurial status
  • Communication to the relevant VAT authority
  • VAT contact

TAX LIABILITY

• GENERAL INFORMATION
  • General tax liability
  • Liability for acquisition tax
  • Liability for import tax
  • Competences
• TAX LIABILITY
  • Legal form
    • General
    • Group taxation
      • Who can be a member of a VAT group taxation?
      • When does a consolidation of companies under single management occur?
      • What are the conditions for forming a group?
      • What are the geographical limits of a VAT group taxation?
      • When does group taxation begin and end?
      • Notification of changes in group composition
      • Assignment of the VAT number to a VAT group and appearance towards third parties
      • Administrative and accounting requirements for group taxation
      • Annex
    • Foreign companies
    • Public entities
    • Event organiser
    • Tax liability of group practices
  • Special cases of property owners
    • Already taxable owner
    • Property not used for business purposes
    • Real estate investor
    • Pseudo-exemption
  • Agriculture, holding companies, sports or cultural associations, public benefit institutions
    • Agriculture
    • Holding companies
    • Sports or cultural associations, public benefit institutions
  • Tax liability procedure
  • Option for taxation of exempt transactions
  • Tax liability in case of acquisition of services from companies based abroad

OBJECT OF VAT

• OBJECT OF VAT

  • General considerations
  • Deliveries of goods
    • Definition of goods
    • Definition of delivery of goods
    • Subcontracting work
    • Transactions concluded through a representative
    • Proof of the representation relationship
    • Special case of the auction sale of art objects and antiques
    • Transfer of assets – declaration procedure
  • Services
    • Definition of services
    • Transfer of intangible assets or rights
    • Obligation to refrain
    • Service leasing
  • Self-supplied services
    • General information
    • Cases of application
    • Situation in the real estate sector
  • Acquisition tax
    • Object of the tax
    • Tax liability
    • Tax collection
  • Distinction between delivery of goods and services
  • Subsidies and donations
    • Subsidies and other public law contributions
    • Donations and sponsoring
  • Place of supply
    • Place of delivery of goods (Art. 7 VAT Act)
    • Place of supply of services (Art. 8 VAT Act)
    • Exceptions

• TRANSACTIONS EXCLUDED FROM THE SCOPE OF THE TAX

  • General information / Pseudo-exemption
  • Postal services
  • Healthcare sector (Art. 21 nos. 2 to 4 and 6 VAT Act)
    • Hospital care and medical care in hospitals (Art. 21 no. 2 VAT Act)
    • Medical treatments
    • Definition of medical care centres
    • Healthcare professions
    • Miscellaneous remarks
  • Delivery of human organs and whole blood (Art. 21 no. 5 VAT Act)
  • Social assistance institutions (Art. 21 no. 8 VAT Act)
  • Aid organisations, social and charitable institutions
    • General information
    • Public benefit and tax liability
    • Services in the field of social assistance and social security (Art. 21 no. 8 VAT Act)
    • Development cooperation and humanitarian aid
    • Events and flea markets
    • Sales with calls for donations
    • Retail or mail-order sales
    • Sheltered workshops and reintegration facilities
    • Labour market measures (LMM)
  • Children and youth sector
    • Services related to the protection of children and youth (Art. 21 no. 9 VAT Act)
    • Promotion of culture and youth education (Art. 21 no. 10 VAT Act)
  • Education and training (Art. 21 no. 11 VAT Act)
  • Service leasing provided by religious or philosophical non-profit institutions
    • Services provided by non-profit organisations for membership fees
    • Cultural services (Art. 18 no. 14 VAT Act)
    • Sports (Art. 18 nos. 15 and 17 and Art. 25 para. 1 lit. d VAT Act)
    • Cultural services and deliveries of works by their creators, services provided by publishers and collecting societies (Art. 18 no. 16 VAT Act and Art. 5 para. 2 VAT Ordinance)
    • Insurance transactions (Art. 18 no. 18 VAT Act)
    • Money and capital markets
    • Real estate sector
    • Lotteries and gambling
    • Used movable goods
    • Services of AVS compensation funds
  • Producers of natural products
  • Services of public benefit organisations
  • Services provided within the same public entity
  • Arbitration
  • Scope of tax exclusion

• EXEMPT TRANSACTIONS

  • General information
  • Delivery of goods destined abroad (direct export) and leasing of goods
    • Export of goods in border and passenger traffic
    • Transport of goods across borders or abroad
  • Customs bonded warehouses/Customs warehouses
  • Other cases of transport or shipment of goods abroad
  • Transport/shipment of goods in connection with the import/export of goods
  • Services of travel agencies
  • Transport in air traffic, maintenance, and supply of aircraft
  • Telecommunications and IT services
  • Tax-exempt services
  • Definition of Swiss territory

TAX COLLECTION

• CALCULATION OF THE TAX AND TAX RATES
  • Tax calculation: How is the tax calculated?
  • Tax rates
  • Multiple services
  • Distinction between deliveries of foodstuffs and catering services
• TAXABLE BASE
  • General rule
    • Content of the consideration
    • Consideration invoiced in foreign currency
    • Services provided to related persons
    • “Non-transaction”
  • Paid services to employees
  • Exchange of goods or services and similar transactions
  • Expenses incurred on behalf of and for the account of the recipient of the service
  • Amounts not constituting consideration
    • Subsidies and other contributions from public authorities
    • Returnable packaging deposits
    • Contributions to support scientific research and development (Art. 29 VAT Ordinance)
    • Special cantonal taxes
    • Donations
    • Special case of the refund of the tourist tax and other tourism taxes to tourism offices and tourism development companies
  • Self-supplied services
    • Withdrawal of movable goods
    • Permanent withdrawal of immovable goods
    • Self-supplied services and service provision
    • Taxation of private shares, in-kind withdrawals, and staff subsistence
  • Deduction of fictitious input tax
    • Brief reminder of margin taxation
    • Deduction of fictitious input tax
    • Conditions of application
    • Temporary use
    • Timing of the deduction of fictitious input tax and its cancellation
    • Recording
    • Deduction of fictitious VAT and net tax debt rate
• RATES
  • Introduction
  • Invoicing, mention of the tax on receipts and invoices, and correction of the stated tax
  • Other effects of the reduction in tax rates
  • Input tax deduction
  • VAT settlement
  • Annexes
• MENTION AND TRANSFER OF THE TAX