Zsuzsanna Serra

CAS FH Swiss VAT/MWST
Consultant

zsuzsanna.serra@primetax.ch

+41 58 252 22 16

Follow me on LinkedIn

Zsuzsanna Serra advises and assists clients mainly on issues related to national and international VAT.

Expertise

VAT and Customs

Education

2021

Commercial School, KBZ Commercial Education Center Zug

2020

Retail specialist EFZ

2009

LLM with focus on international business law, University of Tübingen

2004

Law Diploma, Karoli Gaspar University Budapest

Experience

Since 2022

VAT Consultant, PrimeTax AG

2011 – 2022

Sales Consultant, Breuninger and Peek & Cloppenburg

2010 – 2011

Rödl & Partner DE in the field of renewable energies

Languages

German
English
Hungarian

Publications

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 […]

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 […]

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

Subjektive Steuerpflicht – ist einmal keinmal?

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

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 […]

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