Switzerland tax news
AskColm has 17 articles tagged Switzerland, drawn from over 130 tax sources. The most recent is dated 7 October 2026.
Showing the latest 17.
Brief Overview of Special Tax Regimes in Europe – UK, Ireland, Gilbraltar, Portugal, Spain, Italy, Switzerland, Greece, Cyprus, Malta
This presentation gives a high-level overview of special tax regimes in selected European and other jurisdictions, including the UK, Ireland, Gibraltar, Portugal, Spain, Italy, Switzerland, Greece, Cyprus and Malta. It is aimed at internationally mobile high-net-worth individuals.
Swiss VAT rise 8.1% to 8.5% referendum
Switzerland's parliament is working toward a compromise to raise the standard VAT rate from 8.1% to 8.5%. The proposal is subject to a potential referendum, reflecting Switzerland's direct democracy process for significant fiscal changes. The rate increase is primarily intended…
Swiss Corporate Tax Insights
Tax Partner AG has contributed the Switzerland chapter to the Corporate Tax & Tax Controversy Comparative Guide 2026, published by The Global Legal Post as part of its Law Over Borders series.
Switzerland 3.8% hotel VAT rate extension in doubt
Switzerland's reduced 3.8% VAT rate for hotel accommodation, introduced as a temporary measure, faces uncertainty over its extension beyond current legislative timelines. Parliamentary discussions have stalled, raising the prospect of the hospitality sector reverting to the standard VAT rate in…
Switzerland Sets Individual Taxation Date
Switzerland has announced a specific implementation date for individual taxation reform, moving away from the current joint taxation system for married couples. This long-debated policy change aims to eliminate the so-called 'marriage penalty' whereby married couples face higher combined tax…
Switzerland Proposes Detailed VAT Rules for Esports Competitions
Switzerland's tax authorities have proposed detailed VAT rules specifically addressing esports competitions, reflecting the growing economic significance of the sector. The proposals aim to clarify how VAT applies to prize money, entry fees, sponsorship arrangements, and broadcasting rights within esports…
Switzerland: Temporary VAT increase proposed
Switzerland is proposing a temporary VAT rate increase, representing a significant change to the country's indirect tax framework. The proposal would affect businesses operating in Switzerland and those supplying goods and services to Swiss customers, requiring compliance adjustments to invoicing,…
Swiss government backs temporary defence VAT rise of 0.5%
The Swiss government has backed a proposal for a temporary VAT rate increase of 0.5 percentage points to fund expanded national defence spending. The measure reflects growing pressure across European nations to raise military budgets and signals a direct link…
Swiss VAT Practice Change on Membership Fees
The Swiss Federal Tax Administration has announced a practice change regarding the VAT treatment of membership fees. Previously, such fees may have been treated as non-taxable or outside scope; the updated guidance clarifies the conditions under which membership fees constitute…
Switzerland Proposes Temporary VAT Hike to Fund Defense Spending
Switzerland's government is proposing a temporary increase in VAT rates to fund higher defence spending, amid broader NATO-aligned pressure on European nations to raise military budgets. The proposal would see VAT rates rise for a defined period, generating additional revenue…
Head Office and Foreign Branch: A Taxable Relationship, and Why Invoicing Now Decides the Outcome
This article examines the VAT treatment of brokerage commission services in the context of head office and foreign branch relationships, focusing on whether such services are deemed supplied to the Swiss bank headquarters or its foreign branches. The analysis highlights…
Wealth Taxes in Europe, 2026
A Tax Foundation analysis examines the state of wealth taxes across European nations heading into 2026, surveying which countries levy net wealth taxes, inheritance and estate taxes, or property-based wealth levies. The report highlights the limited adoption of traditional net…
One Ruling, Many Jurisdictions: Stellantis VAT Judgment Reaches Swiss Tax Guidance
The Stellantis VAT judgment has generated cross-border ripple effects, with Swiss tax authorities issuing guidance in response to the ruling. The case examines the VAT treatment of transfer pricing adjustments, a long-contested area where intercompany price corrections can trigger VAT…
Introducing the 2026 Swiss VAT Guide
A 2026 Swiss VAT guide has been introduced, providing comprehensive guidance on Switzerland's VAT framework. The guide covers key aspects of Swiss VAT compliance, including registration requirements, rates, filing obligations, and procedural rules relevant for businesses operating in or trading…
Switzerland: Consultation launched on tax simplification measures
Switzerland has launched a consultation on tax simplification measures, focusing on VAT compliance reforms. The initiative aims to reduce administrative burdens for businesses by potentially introducing annual VAT return options, streamlining reporting requirements, and modernizing filing processes. This consultation represents…
Switzerland – VAT rates increase
Switzerland has implemented an increase in its VAT rates, impacting businesses and consumers operating within the country. The rate adjustment reflects changes to the Swiss VAT framework, requiring companies to update their invoicing, accounting, and compliance processes accordingly. Businesses trading…
India: Global procurement services from foreign group entity were not intermediary services for GST purposes (tribunal decision)
India's GST Appellate Tribunal (GSTAT) ruled that global procurement services received by an Indian entity from a Swiss group company constituted an import of services, not intermediary services under the GST framework. This distinction is significant because intermediary services attract…