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February 2021

February 2021 The total revision of the Customs Act was in the consultation phase until 31 December 2020; now the report on the results and the draft law with a legislative message will be sent through the councils. Processes and…

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December 2020

December 2020 Towards the end of the year, the question repeatedly arises whether special VAT regulations have to be considered or whether any corrections (e.g. of already declared input VAT deductions) have to be made or included in the last…

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October 2020

October 2020 It happens again and again that companies want to outsource a branch of business or transfer it to a new company to be founded (so-called spin-off). This is often done retroactively, e.g. to the beginning of the current…

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August 2020

August 2020 It has always been clear that you should not play around with the Swiss Federal Tax Administration (SFTA). But the fact that the SFTA is now intervening in online gaming is completely new - and leads to many…

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June 2020

June 2020 A call from a VAT auditor announcing VAT controls of up to five previous years can concern, unsettle or even panic businesses. „He will dig until he finds something“; this is the general fear of VAT liable businesses.…

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