Michaela Merz

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Saudi Arabia – VAT registration in KSA will start in September 2017

In brief

Saudi Arabian General Authority for Zakat and Tax (GAZT) announced that VAT registration will start in September 2017 and deadline for registration will vary depending on the size of the potential taxable businesses. Continue reading

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Job opportunity for Global Tax Analyst – Basel


This position is responsible for preparation of the group’s tax reporting and coordination of tax related projects. This position generally assist and report directly to the Global Risk Manager and Taxes Head. Continue reading


A gut feeling

It is Sunday, the wind is sweeping over Lago Maggiore and creating small waves, sometimes with a sprinkling of white foam. I’m sitting in my Laser, a small one-man yacht, in which even when there is scarcely any wind one gets a wet bottom. I’m sailing from Ascona to Ronco with the objective of sailing round the tiny island of Brissago and then returning with a following wind to the harbour in Ascona. Continue reading

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Mit dem Bauch entscheiden

Es ist Sonntag, der Wind fegt über den Lago Maggiore und bildet kleine Wellen, ab und zu mit einer weissen Schaumspitze. Ich sitze in meinem Laser, einem kleinen Segelboote für eine Person, wo man auch bei wenig Wind das Füdi nass bekommt. Ich segle von Ascona nach Ronco mit dem Ziel die kleine Insel Brissago zu umrunden und danach mit dem Wind in Rücken zum Hafen von Ascona zurück zu kehren. Continue reading

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Change in VAT rates effective 1 January 2018?

For the first time in the history of Swiss value added tax, there may be a reduction in the standard and special VAT rates! Whether and to what extent a reduction will be introduced on 1 January 2018 is up to the Swiss voting population to decide on 24 September 2017 as part of the vote on the reform of Old-Age and Survivors In-surance (AHV). Continue reading

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MWST-Satzänderung per 1. Januar 2018?

Erstmals in der Geschichte der Schweizer Mehrwertsteuer könnten der Normal- und der Sondersatz sinken! Ob und in welcher Höhe eine Senkung per 1. Januar 2018 erfolgen wird, entscheidet das Schweizer Stimmvolk am 24. September 2017 im Rahmen der Abstimmung zur AHV-Revision. Continue reading

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India – Is your business GST compliant? – invitation to a webcast

Finally, the much awaited GST has been rolled out. It is a big step forward for the country, and is one of the most complex GST rollouts worldwide.

However, the big question that lies ahead of us is: Are we ready to comply with GST? Continue reading