Switzerland Approves Implementation of Global Minimum Tax and BEPS 2.0 Project
Introduction: Switzerland has taken a significant step towards implementing the global minimum tax and the Base Erosion and Profit Shifting (BEPS) 2.0 Project by approving a constitutional amendment in […]
Switzerland’s Progress on OECD’s Pillar Two Minimum Corporate Tax: Examining Key Provisions and Implications
Introduction: Switzerland is taking significant steps in its adoption of the OECD’s Pillar Two minimum corporate tax framework. The Swiss Federal Council has recently launched the second public consultation on […]
Switzerland ends foreign VAT registration threshold for B2C e-commerce
Type: Legislation Switzerland will eliminate the VAT registration threshold for non-resident e-commerce suppliers to consumers, following the EU and many other nations in this regard. The current cap is CHF […]
Electronic VAT filing mandatory as of January 2020
Type: Legislation As of January 1, 2020, it is mandatory to file VAT electronically using the portal ESTV SuisseTax. Until then, Switzerland still allowed paper filing, although many companies already […]
