Additional VAT risk on company acquisition

A newly published ruling by the Swiss Federal Supreme Court has relativised the previous practice concerning the VAT risks associated with a company acquisition.


First draft of amendments of the Swiss VAT law concerning cryptocurrencies

The Swiss Federal Department of Finance has published a first draft for practical adaptations of the VAT law concerning cryptocurrencies on 21st June 2018.


Perspectives on VAT considerations for blockchain-based tokens in Switzerland

Switzerland - with the cooperation of governmental authorities - especially in the canton of Zug, is playing a pioneering role worldwide in the field of blockchain technology. 


Swiss companies - obligation to register even if 100% of the services are provided abroad

Since January 1st 2018, Swiss companies (from a taxable turnover of CHF 100,000) must also register for VAT, even if they provide 100% of their services abroad.