VAT

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VAT

Ineffective VAT management can represent a major cost risk and compliance burden for business. If done correctly it offers very significant opportunities for cash-flow and bottom-line savings. VAT raises many complex and challenging issues for both commercial and non-commercial enterprises. For example, non-recovery of VAT is a significant cost to many businesses.

VAT treatment of intermediary services

In its recent decision (BGer ruling 9C_459/2023) dated 31 July 2024, the Swiss Federal Supreme Court addressed the interpretation of the VAT exemption for "brokerage services" in the financial sector pursuant to Art. 21 para. 2 no. 19 let. e of the Swiss Value Added Tax Act (VAT Act). The Swiss Federal Supreme Court had to determine the VAT treatment of intermediary services when the underlying transaction...

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VAT reform in Switzerland: e-commerce

In recent years, the growth of e-commerce and digital platforms has changed the global commercial landscape. At the click of a mouse, thousands of foreign suppliers can access the Swiss market without paying local VAT on the goods they provide.

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Abolition of industrial tariffs

In Switzerland, industrial products include all goods except agricultural products (including processed agricultural products and animal feed) and fishery products. The abolition of customs duties on imports of industrial products therefore affects all goods in chapters 25 to 97 of the customs tariff, with the exception of some goods in chapters 35 and 38, which are considered agricultural products.

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Real estate and VAT: possible tax savings?

VAT is not always a final charge, especially in the real estate sector. Investing in real estate always involves large amounts, whether it is at the design stage, during construction, during renovations or in the day-to-day maintenance of real estate. It might be interesting to look at a taxation that is often forgotten in real estate matters, namely VAT. Indeed, part of the VAT paid can be reclaimed...

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Forvis Mazars can help you understand domestic and foreign VAT legislation and thus find your optimum business conditions. We help you avoid the risks and seize the opportunities. Our first goal is to create added value for you !

Blending specialist VAT expertise and commercial skills, Forvis Mazars delivers practical solutions, adapted to individual needs. We support our local and international clients across all economic sectors, such as: commercial/ SME, state and public bodies, financial services, international business, real estate and not-for-profit organisations.

Our services include:

  • Application for the Swiss VAT registration (Swiss or foreign company)
  • Tax representation (fiscal representative) for foreign company not established in Switzerland
  • Managing VAT : We examine the challenges that taxpayers face around the world in recovering foreign VAT/GST, managing domestic VAT/GST credits and obtaining customs and excise duty rebates
  • VAT review :  We analyse your business context and identify where potential problems exist. This audit will also determine any operational risks, and our VAT review will ensure you are well prepared for any possible audit by the authorities
  • Assistance with preparation of the document in connection to the VAT audit by the Swiss authorities
  • Representation before authorities : request of ruling, discussion with the SFTA, support during the VAT audits
  • VAT consulting about various topics and agreement
  • VAT compliance : carry out the VAT returns, VAT reconciliation turnover and VAT input
  • Specific VAT services in connection with the real estate : we analyse each building and offer optimal optimisation and avoid the risks
  • Crossborder workflows , optimization for both logistics and cash-flow ;
  • Custom duties and VAT : We analyse and reorganise the flows in order to maximise efficiency

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