St. Galler-Seminar zur Mehrwertsteuer 2021: Verschiebung auf 8./9. Juni 2021

Michaela MerzLeave a comment

Ursprünglich war das Seminar zur Mehrwertsteuer 2021 für 9./10. Februar 2021 im Weiterbildungszentrum Holzweid (WBZ) in St. Gallen geplant.

Aufgrund der bekannten Covid-Situation ist nun beschlossen worden, auf eine Durchführung nur als Live-Webinar zu verzichten und das Seminar dafür auf Dienstag, 8. und Mittwoch, 9. Juni 2021 an der Universität St. Gallen (Hauptgebäude) zu verschieben. Dies mit der Absicht, die Veranstaltung hybride mit einem wesentlichen Anteil von Teilnehmenden vor Ort durchführen zu können.

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My new app leads me!!

Michaela MerzLeave a comment

Out of the fog and into the sun. I wanted to do that on Sunday. Therefore you have to go to the mountains, it’s the only way at the moment. Equipped with my new app “Komoot” I chose a hiking trail. I didn’t want a walk, but a challenging tour with a good incline. My new app knows that my conditions are good, so it suggests difficult tours.

The beginning was still mild, but soon there was a pretty steep ascent. I soon had to take off my sweater because the steep mountain demanded a lot from me at this speed.

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Meine neue App führt mich!!

Michaela MerzLeave a comment

Raus aus dem Nebel und rein in die Sonne. Das wollte ich am Sonntag machen. Man muss in die Berge fahren, anders geht es zurzeit nicht. Ausgerüstet mit meiner neuen App Komoot habe ich mir ein Wanderweg ausgesucht. Ich wollte kein Spaziergang, sondern eine anspruchsvolle Tour mit einer ordentlichen Steigung. Meine neue App weiss, dass meine Kondition gut ist und somit schlägt sie mir schwierige Touren vor.

Der Anfang war noch milde, aber bald kam ein ziemlich steiler Aufstieg. Ich musste bald den Pullover ausziehen, denn der steile Berg verlangte mir mit diesem Tempo einiges ab.

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Germany – retroactive invoice correction

Michaela MerzLeave a comment

Publication by PwC Germany

The German Federal Ministry of Finance (Bundesministerium der Finanzen, or BMF) has published a decree on retroactive correction of VAT invoices. The tax authorities’ VAT application guidelines have been updated accordingly. The decree follows the principles of European Court of Justice (ECJ) case law and certain prin­ciples of national case law as developed by the Federal Fiscal Court (Bundes­finanz­hof, or BFH).

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Webinar – Brexit and Swiss headquarters: it is 5 to 12 – on 1 December 9 am CET

Michaela MerzLeave a comment

The Brexit transition period will end on 31 December 2020. Only time will tell how the “new” United Kingdom and its trading partners will work together after this sweeping change. The UK is Switzerland’s third biggest trading partner, with agreements and treaties in place, and this is to remain so. However, it is not only about trade of goods, customs and VAT but particularly also about people: almost 35,000 Swiss citizens live and work in the UK and 41,000 British citizens in Switzerland. How will things look for them after 1 January 2021?

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Real estate – developing of housing markets in 2020 – UBS study

Michaela MerzLeave a comment

Please find below interesting analysis UBS published about the development of 25 cities around the world.

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Fairy tale

Michaela MerzLeave a comment

Not all nations have fairy tales that end well. But in my mother tongue all fairy tales end well. You are practically the reliable supplier of the good news.

You know, for example, that the stupid Jan turns out to be the wisdom in person towards the end of the story, after he solves all the difficult tasks to free the enchanted princess. In return he gets the princess and the kingdom.

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Märchen

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Nicht alle Nationen haben Märchen die gut enden. In meiner Muttersprache enden aber alle Märchen gut. Sie sind quasi der zuverlässige Lieferant der guten Nachrichten.

Man weiss zum Beispiel, dass der doofe Jan sich gegen Ende der Geschichte als die Weisheit in Person entpuppt, nachdem er alle die schwierigen Aufgaben löst, um die verzauberte Prinzessin zu befreien. Dafür bekommt er die Prinzessin und dazu noch das Königreich.

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Poland – Introduction of sugar tax as from 1 of January 2021

Michaela MerzLeave a comment

New regulations

Currently legislative work on the bill has come to an end, the aim of which is to introduce a new tax on selected food products (“Sugar Tax“). The expected date of entry into force of this tax is 1st of January 2021.

The tax will apply to entities introducing beverages with the addition of sweeteners, caffeine or taurine to the domestic market – with some exceptions. Our analyzes indicate that this regulations may affect producers, distributors and retailers.

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Grosse Scheidegg and Bussalp

Michaela MerzLeave a comment

Get out of the fog, which can be so thick that it completely envelops you, swallows you and takes your breath away. The fog gets on my nerves. Every now and then when I get up in the morning and now, unfortunately, far too often in autumn, there is nothing to see out of the window. Only a thick white layer of fog. This white can be very persistent and just stays lazy in the valley where I live. Now and then it stays the whole day until late in the evening. If you can endure several such days in a row without becoming depressed, you have a very robust constitution. Actually I am such a person, but my energy storage is not infinite either. Sun, air and exercise usually help.

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