Christoph Drexl - PrimeTax Ltd
Christoph Drexl is an expert in national and international VAT matters, including restructurings, acquisitions, and mergers. He provides comprehensive advice on Swiss and international VAT compliance. He is an active member of various professional associations such as VAT Forum CV/SC, UmsatzsteuerForum e. V. and the International VAT Association / IVA. In addition, he lectures on Swiss and international VAT at various adult education institutes and regularly publishes in professional journals.

Education

2014
CAS, DAS in VAT, Kalaidos University of Applied Sciences Switzerland
2010
Ass. Iur., OLG Düsseldorf
2007
Ref. Iur. Law, University of Freiburg

Experience

Since 2021
Partner, PrimeTax AG
2010 – 2021
Tax Advisor indirect taxes, EY in Germany, Great Britain and Switzerland
2007 – 2009
Legal intern with various Big 4

Languages

German
English

Publications

September 2025
VAT and Customs

Input tax deduction for investment companies: Federal Administrative Court confirms FTA practice, but criticizes revenue key

In its ruling A-1477/2024 of July 4, 2025, the Federal Administrative Court ruled for the first time on the administrative practice of the FTA [...]

July 2025
VAT and Customs

Update on "Subsidy or donation? A crucial (VAT) question in the promotion of culture"

In unserem Blogbeitrag vom März 2025 haben wir das Urteil des Bundesverwaltungsgerichts vom 9. Februar […]

June 2025
Konzerne und KMU

platform taxation in Switzerland (part 2)

Christoph Drexl und Zsuzsanna Serra, platform taxation in Switzerland (part 2), WEKA MWST Newsletter 06 from […]

May 2025
VAT and Customs

Update zur Vermittlungstätigkeit im Finanzbereich Urteil des BG 9C_439/2024 vom 7. März 2025

In our blog post in July 2024 on the ruling of the Federal Administrative Court of 18 June 2024 (file number A-5793/2022) [...]

May 2025
VAT and Customs

Input tax refund procedure in Switzerland

Under certain conditions, entrepreneurs have the option of claiming a refund of the input tax paid on under the input tax refund procedure[...]

May 2025
Konzerne und KMU

Platform taxation in Switzerland

Christoph Drexl und Zsuzsanna Serra, platform taxation in Switzerland, WEKA, MWST Newsletter 05 of May 2, 2025 […]

March 2025
VAT and Customs

Subsidy or donation? A crucial (VAT) question in the promotion of culture

Culture is an essential part of our society – worthy of support, but also in need of support. For this [...]

February 2025
VAT and Customs

VAT tax avoidance - Lessons from the ruling of the Administrative Court A-1146/2023

As a general consumption tax, value-added tax (VAT) is designed to tax non-business, i.e. private, consumption [...].

January 2025
VAT and Customs

Update on the partial revision of the VAT Act from 01 January 2025

The partially revised VAT Act has been in force since 1 January 2025. In this article, we provide information on the [...]

January 2025
VAT and Customs

Temporary admission of motorhomes: intended use decisive

Completing the customs formalities triggers storms of enthusiasm, at least for some. Too formalistic, too time-consuming and [...]

November 2024
Steuerliche Beratung bei Wohnsitznahme und Wegzug

When is a service considered an "electronic service"?

If a foreigner provides so-called electronic services to consumers (b2c) in Switzerland, this quickly leads to [...]

September 2024
Konzerne und KMU

Taxation of trade fair services within the EU

Christoph Drexl, Besteuerung von Messeleistungen in der EU, WEKAMWST Newsletter 09 vom 8. Oktober 2024 […]

September 2024
Konzerne und KMU

VAT correct filling out

Christoph Drexl, MWST-Abrechnung korrekt ausfüllen, WEKAMWST Newsletter 09 vom 2. Oktober 2024 DOWNLOAD BEITRAG

March 2023
VAT and Customs

Increase in Swiss VAT rates may affect tax payers today already

Hintergrund Ende 2022 hat das Schweizer Volk einer Erhöhung der Mehrwertsteuersätze per 1. Januar 2024 […]