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TAX Increase of Swiss VAT rates as from 2024 27 Sep 2022
Based on a people’s decision of 25 September 2022 the Swiss VAT rates are going to be increased. The increase of the VAT rates is planned to become effective
TAX Improvements to the notification procedure for Swiss withholding taxes 05 May 2022
As per January 1, 2023, some improvements to the notification procedure for Swiss withholding taxes will enter into force.
TAX Entitlement to and documentation of the import VAT deduction in the VAT return 31 Mar 2022
The right to deduct import tax is subject to certain legal requirements. In addition, the company must be able to document a claimed import tax deduction.
SCHAAN Expansion of our Schaan offices 24 Mar 2022
The Grant Thornton offices in Schaan, Liechtenstein, have been expanded with a new building directly next to the existing building. In recent years, Grant
TAX New lump-sum rate for private use of business vehicles as from 1 January 2022 02 Mar 2022
If the employer provides its employee with a business vehicle, which the employee may also use privately, this is deemed to be a supply that is provided by the
TAX Tax pitfalls of employee share schemes in Liechtenstein 18 Feb 2022
One way for a company to improve long-term employee retention and to attract new employees is through an employee share scheme. When setting up these schemes,
AUDIT INDUSTRY, SERVICES, INSTITUTIONS The new working world of the pandemic 16 Feb 2022
A lot has changed in the working world of a financial auditor due to COVID-19. Meetings via videoconference, travel restrictions, working from home and other
TAX Public Vote decides against Abolition of Issuance Stamp Tax 14 Feb 2022
In a public vote February 13, 2022 a change of current stamp tax law was disapproved with the result that the 1% stamp tax as levied on the issuance of equity
TAX OECD Minimum taxation - Implementation in Switzerland 01 Feb 2022
Mid January 2022 the Swiss Federal Council decided on the basic implementation procedures that will ensure a minimum tax rate of 15% for Swiss based companies
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