Christoph Drexl

Attorney-at-law (Germany), DAS VAT
Christoph Drexl - PrimeTax Ltd
Christoph Drexl is specialized in advising on national and international VAT matters, restructurings, acquisitions and mergers. He also offers support in the preparation of Swiss and international VAT compliance.


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


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




November 2023
Konzerne und KMU

Recent judgement on the distinction between subsidy and donation

From a VAT perspective, subsidies and donations constitute so-called "non-consideration". This means that […]

October 2023
Konzerne und KMU

VAT: FTA practice adjustment regarding vouchers

Based on the assessment of new facts and as a result of the decision of the Federal Administrative Court of […]

September 2023
Konzerne und KMU

VAT: Federal Administrative Court takes a position on supplies in con-nection with the operation of validator nodes

Blockchain-based applications are becoming increasingly popular. At the same time, there is still un-certainty about the VAT treatment of relevant technology-specific transactions, such as the validation or verification activities of so-called validators.

September 2023
Konzerne und KMU

Partial revision of the Value Added Tax Act

The Federal Council adopted the dispatch on a partial revision of the VAT Act […]

August 2023
Konzerne und KMU

The VAT Treatment of Barter Transactions

In barter transactions, payment is made not with money, but by rendering a counter-supply […]

July 2023
Konzerne und KMU

Building a Supply Chain in Europe: Tax considerations | Webinar

On July 6 2023, PrimeTax AG and Supply Chain Operations SA held a webinar that was themed: Building a Supply Chain in Europe: Tax considerations.

May 2023
VAT and Customs

Why lack of compliance in the area of VAT and customs can also be relevant from a direct tax perspective

The Federal Supreme Court recently ordered an art collector to pay back import taxes amounting to around CHF [...]

February 2023
VAT and Customs

Fuel cards and VAT - Swiss tax administration comments on VAT treatment of fossil fuels and electricity

Das Schweizer Mehrwertsteuersystem stimmt in vielen Bereichen mit den Leitlinien des europäischen Mehrwertsteuerrechts überein – […]

February 2023
VAT and Customs

Subjektive Steuerpflicht – ist einmal keinmal?

Die subjektive Steuerpflicht in der Mehrwertsteuer setzt unter anderem eine «nachhaltige» Einnahmenerzielungsabsicht voraus. Nach Ansicht […]

May 2023
VAT and Customs

The VAT Treatment of Barter Transactions

HINWEIS Dieser Artikel erschien in der WEKA Ausgabe 05/2023. Aufgrund der Verlagsvorgaben wird der gesamte […]