-
Audit Financial Services
Mehr Sicherheit, mehr Vertrauen: Wirtschaftsprüfung für Banken und andere Finanzunternehmen
-
Audit Industry, Services, Institutions
Mehr Sicherheit, mehr Vertrauen: Wirtschaftsprüfungen für nationale und internationale Geschäftskunden
-
Corporate Tax
Nationale und internationale Steuerberatung und -planung
-
Individual Tax
Individual Tax
-
Indirect Tax/VAT
Unsere Dienstleistungen im Bereich Mehrwertsteuer
-
Transfer Pricing
Verrechnungspreise
-
M&A Tax
Mergers & Acquisitions Steuern – Beratung über den gesamten Transaktionszyklus
-
Tax Financial Services
Tax Financial Services
-
Financial Services
Beratung Finanzindustrie
-
Advisory IT & Digitalisation
Vermittlung von Sicherheit aus der IT.
-
Forensic Services
Heutzutage geht es bei der Aufklärung von Straftaten in Unternehmen immer häufiger auch um digitale Daten und ganze IT-Systeme.
-
Regulatory & Compliance Financial Services
Beratungsdienstleistungen im Bereich Finanzmarktrecht.
-
Transaction Services / Mergers & Acquisitions
Gut beraten Transaktionen erfolgreich abwickeln.
-
Legal Services
Persönliche Beratung, die Ihnen Recht gibt.
-
Trust Services
Ihr zuverlässiger Partner in Sachen Vermögensplanung, Trusts und Stiftungen.
-
Business Risk Services
Nachhaltiges Wachstum für Ihr Unternehmen.
-
Abacus
Grant Thornton Schweiz Liechtenstein ist seit 2020 offizieller Vertriebspartner der Abacus Business Software.
-
Accounting Services
Buchführung ist für uns weit mehr als die Verarbeitung von Zahlen.
-
Payroll Services
Monat für Monat sparen Sie Zeit und Energie, wenn Sie wissen, dass Ihre komplette Lohnadministration sich in den besten Händen befindet.
-
Real Estate Management
Geben Sie Ihrem kompletten Immobilienmanagement ein sicheres Zuhause.
-
Lernende
Karriere mit Lehre?!
Switzerland:
Tax Alert January 2016
Extended VAT registration for non-established businesses
Non-established businesses providing construction work, installation work or mere work on goods, even if the goods are not altered, may have to register for VAT
Non-established businesses are obliged to register for VAT in Switzerland, if their annual supply of goods exceeds CHF 100,000 in Switzerland. The supply of a good is historically rather broadly defined and covers the supply or construction of a good, the installation of a good and the mere work on a good, whether it is altered (e.g. by repairing or renovating) or not (e.g. by verifying and testing functionality, calibrating or cleaning). Contrary, as a supply of service in connection with a good only valuation or assessment work may qualify.
The place of supply, if a good is constructed, installed or worked on, is the place where the good is or was at the time the work was finished.
The Federal Council of Switzerland waived a provision in the law with effect of 1 January 2015 that permitted the application of the reverse-charge mechanism for installation work (when no goods were imported) and work on goods. As a result more non-established businesses had and will have to register for VAT.
There is a tendency to extend the liability to register for VAT for non-established businesses in order to mitigate distortions in the Swiss market place, where foreign businesses benefited from a price advantage over domestic businesses as the foreign-ones did not have to factor in Swiss VAT at the standard rate of 8 % on their supplies of goods. Therefore, further changes of law are to be expected, which would increase the number of registrations for VAT of non-established businesses in the future.
Non-established businesses, which have to register for VAT in Switzerland, must assign a fiscal representative and provide financial guarantees, usually a bank guarantee or a cash deposit, to the Federal Tax Administration in order to collateralize future tax debts.
Non-established businesses are advised to clear on their possible obligation to register for VAT in Switzerland in order to avoid retroactive tax charge at the standard rate of 8 % over the 5-year statute of limitation period, interest charge of 4 % per year on unpaid taxes, fines and penalties.
Your contact at Grant Thornton Switzerland
Matthias Hofer
Dr. oec. (HSG), Certified Tax Expert, CAS International VAT
Senior Manager Tax
matthias.hofer@ch.gt.com
T direct +41 43 960 71 43
T central +41 43 960 71 71