The Federal Court published a decision regarding insurance coverages offered in addition by travel/education providers. These supplies constitute an autonomous insurance service that is VAT-exempt and not eligible for option to tax. They are not an ancillary services to the education or travel services and lead to a input tax correction
Under the following link you can find the decisions and a summary in German, French and English.
For further details please contact:
Stephan von Gunten: stephan.von.guten@pwc.ch
Fabienne Boinnard: fabienne.boinnard@pwc.ch
Michaela Merz 