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

Education

2025
MAS in MWST/LL.M.
2024
DAS FH in SWISS VAT/MWST
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

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 [...]

March 2025
VAT and Customs

VAT aspects for influencers and their customers

Influencers have established themselves as important players in digital marketing. Companies use them to [...]

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 [...]

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 […]