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Key Points at a Glance What It's About A seller who uses Amazon FBA stores their […]
Das Wichtigste in Kürze WORUM ES GEHT Mit der Verordnung (EU) 2026/382 ist die Zollbefreiung […]
Key points at a glance: What this is about. The Federal Council is sticking to a temporary increase in […]
Key points at a glance: What this is about. The Federal Administrative Court (judgement A-8605/2025 of 1 June 2026) […]
Key points at a glance: What this is about. The Federal Supreme Court (judgement 9C_503/2024 of 23 April 2026) […]
Recent rulings by the European Court of Justice on loyalty points and virtual game currencies (C‑436/24 – Lyko Operations and […]
The VAT liability generally arises upon issuance of the invoice, upon issuance of partial invoices or receipt of partial payments, and no later than […]
Foreign providers of digital services—such as apps, streaming functions, or in-app services—often distribute their services […]
Organizers often offer their participants more than just the actual event. In addition to participating in [...]
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 [...]
In unserem Blogbeitrag vom März 2025 haben wir das Urteil des Bundesverwaltungsgerichts vom 9. Februar […]
Christoph Drexl und Zsuzsanna Serra, platform taxation in Switzerland (part 2), WEKA MWST Newsletter 06 from […]
In our blog post in July 2024 on the ruling of the Federal Administrative Court of 18 June 2024 (file number A-5793/2022) [...]
Under certain conditions, entrepreneurs have the option of claiming a refund of the input tax paid on under the input tax refund procedure[...]
Christoph Drexl und Zsuzsanna Serra, platform taxation in Switzerland, WEKA, MWST Newsletter 05 of May 2, 2025 […]
Culture is an essential part of our society – worthy of support, but also in need of support. For this [...]
As a general consumption tax, value-added tax (VAT) is designed to tax non-business, i.e. private, consumption [...].
The partially revised VAT Act has been in force since 1 January 2025. In this article, we provide information on the [...]
Completing the customs formalities triggers storms of enthusiasm, at least for some. Too formalistic, too time-consuming and [...]
If a foreigner provides so-called electronic services to consumers (b2c) in Switzerland, this quickly leads to [...]
Christoph Drexl, Besteuerung von Messeleistungen in der EU, WEKAMWST Newsletter 09 vom 8. Oktober 2024 […]
Christoph Drexl, MWST-Abrechnung korrekt ausfüllen, WEKAMWST Newsletter 09 vom 2. Oktober 2024 DOWNLOAD BEITRAG
Hintergrund Ende 2022 hat das Schweizer Volk einer Erhöhung der Mehrwertsteuersätze per 1. Januar 2024 […]
