Archiv der Kategorie: English

VAT liability in Switzerland

Erstellt am Dezember 31, 2017 von Niklaus Honauer

On 1 January 2018 a VAT law change will come into effect in Switzerland. In a nutshell – if your global turnover exceeds CHF 100K you will have to register for Swiss VAT no matter how small your Swiss turnover. … Weiterlesen →

Veröffentlicht unter English, International VAT, Reform, VAT consulting | Verschlagwortet mit , , | Kommentar hinterlassen

The creativity of a (German) tax official is unlimited

Erstellt am Januar 17, 2017 von Niklaus Honauer

It is always a pleasure when I receive reactions to my articles. Following the recent blog (Die Privatperson als Vermittler) a German colleague sent me an article. It picks up on the topic of hypothetical services by private persons and … Weiterlesen →

Veröffentlicht unter English, VAT consulting | Verschlagwortet mit , , | Kommentar hinterlassen

A trailblazing judgement by the Federal Court

Erstellt am September 19, 2016 von Niklaus Honauer

Last week the Federal Court (2C_1115/2014 dated 29 August 2016) published a trailblazing judgement. In dispute was whether for a taxpayer – a group operating internationally – the purchase of seven works of art charged with input tax from the … Weiterlesen →

Veröffentlicht unter English, Litigation, Praxis ESTV, VAT consulting | Verschlagwortet mit , , , | Kommentar hinterlassen

Two reasons to celebrate

Erstellt am Februar 15, 2016 von Niklaus Honauer

This is the 200th blog that I have published since I started in June 2012. And as I missed celebrating the 100th blog, I am doubling my celebrations. This is a good excuse, because recently we successfully defended before the … Weiterlesen →

Veröffentlicht unter English, Litigation, Real Estate, VAT consulting | Verschlagwortet mit | 1 Kommentar

The financial consequences of disobedience

Erstellt am Januar 25, 2016 von Niklaus Honauer

The „Sonntagszeitung“ published a week ago two interesting articles on VAT. They are based on information from the Federal Tax Administration (FTA), which up to now had not been published anywhere, but based on the Öffentlichkeitsgesetz (Freedom of Information Act SR … Weiterlesen →

Veröffentlicht unter English, Praxis ESTV, VAT consulting | Kommentar hinterlassen

pdf invoices are treated in the same way as paper invoices

Erstellt am November 10, 2015 von Niklaus Honauer

Practitioners are frequently confronted with the question whether pdf invoices are permitted for input tax deduction. Businesses have answered the question for themselves in different ways. While some have adjusted their internal procedures, even gone as far as printing out … Weiterlesen →

Veröffentlicht unter English, Praxis ESTV | Verschlagwortet mit , | Kommentar hinterlassen

Good representation is half the battle

Erstellt am August 24, 2015 von Niklaus Honauer

With great satisfaction we can inform you about a positive Federal Court judgment published last week (2C_33/2014 judgment of 27 July 2015). After we had already obtained a positive judgment before the Federal Administrative Court for our client, the Federal Court … Weiterlesen →

Veröffentlicht unter English, Litigation | Verschlagwortet mit , | Kommentar hinterlassen

We are now there – electronic VAT reporting has arrived.

Erstellt am August 19, 2015 von Niklaus Honauer

After a test phase with four cantons (see my earlier blog) the FTA is now launching electronic reporting for all taxpayers. Officially it is to start on 1 September. According to information from the FTA, registration is, however, already possible … Weiterlesen →

Veröffentlicht unter English, Praxis ESTV | Verschlagwortet mit , | Kommentar hinterlassen

A stroke of luck – or how a mistake has a happy ending

Erstellt am August 5, 2015 von Niklaus Honauer

Once again the FTA has had to accept defeat before the Federal Court (2C_334/2014 of 9 July 2015). Under discussion were the VAT consequences of the sale of pig farms. The procedure originally chosen was anything but optimal and with … Weiterlesen →

Veröffentlicht unter English, Litigation, Real Estate, VAT consulting | 1 Kommentar

The FTA can forget its percentage calculations – Federal Court judgement on the 25/75% practice

Erstellt am Mai 6, 2015 von Niklaus Honauer

With unusual clarity the Federal Court has found against the Federal Tax Administration (FTA). At issue was the tax liability of a foundation, which operates a museum. The FTA struck the foundation off the VAT Register as of 1.1.2010, because … Weiterlesen →

Veröffentlicht unter English, Litigation, Praxis ESTV, VAT consulting | 1 Kommentar