Archiv der Kategorie: English

VAT liability in Switzerland

On 1 January 2018 a VAT law change will come into effect in Switzerland. In a nutshell – if your global turnover exceeds CHF 100K you will have to register for Swiss VAT no matter how small your Swiss turnover. … Weiterlesen

Veröffentlicht unter English, International VAT, Reform, VAT consulting | Verschlagwortet mit , , | Kommentar hinterlassen

The creativity of a (German) tax official is unlimited

It is always a pleasure when I receive reactions to my articles. Following the recent blog (Die Privatperson als Vermittler) a German colleague sent me an article. It picks up on the topic of hypothetical services by private persons and … Weiterlesen

Veröffentlicht unter English, VAT consulting | Verschlagwortet mit , , | Kommentar hinterlassen

A trailblazing judgement by the Federal Court

Last week the Federal Court (2C_1115/2014 dated 29 August 2016) published a trailblazing judgement. In dispute was whether for a taxpayer – a group operating internationally – the purchase of seven works of art charged with input tax from the … Weiterlesen

Veröffentlicht unter English, Litigation, Praxis ESTV, VAT consulting | Verschlagwortet mit , , , | Kommentar hinterlassen

Two reasons to celebrate

This is the 200th blog that I have published since I started in June 2012. And as I missed celebrating the 100th blog, I am doubling my celebrations. This is a good excuse, because recently we successfully defended before the … Weiterlesen

Veröffentlicht unter English, Litigation, Real Estate, VAT consulting | Verschlagwortet mit | 1 Kommentar

The financial consequences of disobedience

The „Sonntagszeitung“ published a week ago two interesting articles on VAT. They are based on information from the Federal Tax Administration (FTA), which up to now had not been published anywhere, but based on the Öffentlichkeitsgesetz (Freedom of Information Act SR … Weiterlesen

Veröffentlicht unter English, Praxis ESTV, VAT consulting | Kommentar hinterlassen

pdf invoices are treated in the same way as paper invoices

Practitioners are frequently confronted with the question whether pdf invoices are permitted for input tax deduction. Businesses have answered the question for themselves in different ways. While some have adjusted their internal procedures, even gone as far as printing out … Weiterlesen

Veröffentlicht unter English, Praxis ESTV | Verschlagwortet mit , | Kommentar hinterlassen

Good representation is half the battle

With great satisfaction we can inform you about a positive Federal Court judgment published last week (2C_33/2014 judgment of 27 July 2015). After we had already obtained a positive judgment before the Federal Administrative Court for our client, the Federal Court … Weiterlesen

Veröffentlicht unter English, Litigation | Verschlagwortet mit , | Kommentar hinterlassen