Linda Graff Brakemeier

lic.iur., VAT expert FH
VAT Director

Linda Graff Brakemeier's practice at PrimeTax includes advising on all types of domestic and international VAT issues and assisting with the implementation of a VAT governance and ICS for VAT.

In addition, Linda Graff Brakemeier is mandated to represent the interests of the Swiss economy within the VAT Working Group of Businesseurope, the European organization of national business associations. In this context, she is also an official member of the VAT Expert Group of the EU Commission.

Expertise

VAT and Customs

Education

2005

VAT expert FH, AKAD Switzerland

1997

lic.iur., University of Basel, Faculty of Law

Experience

Since 2023

Director, PrimeTax AG

2016 – 2022

Head of VAT, Axpo Services AG

2011 – 2016

Manager Indirect Taxes, Syngenta Crop Protection AG

2001 – 2011

Manager, PwC

Languages

German
English
French
Spanish
Italian
Dutch

Publications

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 […]

August 2023

Konzerne und KMU

Increase in Swiss VAT rates may affect tax payers today already

Background: At the end of 2022, the Swiss people approved an increase in VAT rates as of 1 January 2024 [...]

July 2023

Konzerne und KMU

Is access to social media platforms like Facebook, WhatsApp and Instagram really free? - The Meta case

The Italian tax authorities have issued a VAT assessment of 870 million euros against the US group Meta for […]

July 2023

Konzerne und KMU

E-invoicing in Switzerland - changes in sight

Invoices are known to be of outstanding importance in VAT: on the one hand, they are used to [...]

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 – […]

March 2023

VAT and Customs

Are special VAT rules required for non-fungible tokens (NFT)?

HINWEIS Dieser Artikel erschien in der WEKA Ausgabe 03/2023. Aufgrund der Verlagsvorgaben wurde der gesamte […]

April 2023

VAT and Customs

Do we need special VAT rules for non-fungible tokens (NFT)? Part 2

HINWEIS Dieser Artikel erschien in der WEKA Ausgabe 04/2023. × Dismiss this alert. NFT erobern […]

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 […]

April 2023

VAT and Customs

Pitfalls in the application of the Postponed (Import) VAT Accounting Procedure

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

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