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What do foreign suppliers of goods and services need to know about Swiss VAT?
Published in International Tax Review, 11 March 2015
Taxand Switzerland discusses an overview of the Swiss VAT system, highlighting the challenges that foreign suppliers of goods and services need to be aware of.
Some relevant changes for foreign companies became effective as of 1 January 2015, and new rules are likely to enter into force as of 1 January 2016. Many of the new rules to be enforced as of January 2016 must be seen as an attempt to bring greater parity between the tax treatment of Swiss entities and their foreign competitors.
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