I spent two days in Prague on client business. And as my first meeting started early in the morning I had to travel on Sunday evening.
I took the opportunity and wrote to my former colleagues. It would be nice to meet a few of them again. Four replied positively and so five of us met in a small beerhouse. I have never really liked beer, but I didn’t want to be stand-offish right from the beginning and when Dani ordered five beers, I didn’t object. Read More »
La legge IVA svizzera prevede nuovi obblighi per i non residenti
La revisione parziale della Legge sull’IVA (LIVA) introdurrà a partire dal 1° gennaio 2018 importanti novità per i soggetti non residenti, In particolare, le imprese con sede all’estero che effettueranno determinate operazioni potrebbero vedersi obbligate a registrarsi come contribuenti e versare l’IVA in Svizzera. Si tratta di soggetti esteri che generano un volume d’affari nella Confederazione Elvetica tramite l’effettuazione di operazioni che, ai sensi della normativa IVA, sono territorialmente rilevanti in Svizzera.Read More »
La loi TVA suisse révisée impose de nouvelles obligations aux sociétés étrangères
La révision partielle de la loi suisse régissant la taxe sur la valeur ajoutée (LTVA) apporte au 1er janvier 2018 des modifications pour les entreprises ne disposant pas d’un établissement dans le pays. Ainsi, l’assujettissement à la TVA en Suisse peut s’appliquer à des entreprises qui, si elles n’ont pas leur siège ici, fournissent en revanche des prestations présentant un lien avec la Suisse. Cela est en principe le cas lorsque l’entreprise étrangère réalise des chiffres d’affaires en Suisse, celle-ci représentant par conséquent le lieu de la prestation pour la TVA. Les considérations ci-dessous décrivent la situation de la TVA en Suisse –aujourd’hui et dans un proche avenir.Read More »
Schweizer Mehrwertsteuer erlegt ausländischen Firmen neue Pflichten auf
Die Teilrevision des Schweizer Mehrwertsteuergesetzes (MWSTG) bringt per 1. Januar 2018 Änderungen für Unternehmen ohne hiesigen Standort. So kann die Schweizer MWST-Pflicht für Unternehmen gelten, die zwar nicht hier ansässig sind, aber Leistungen mit Bezug zur Schweiz erbringen. Das ist grundsätzlich dann der Fall, wenn das ausländische Unternehmen Umsätze in der Schweiz erzielt, diese also den Leistungsort für die MWST darstellt. Die nach-folgenden Ausführungen beschreiben die MWST-Situation in der Schweiz – heute und in naher Zukunft.Read More »
Swiss VAT law places new obligations on foreign companies
The partial amendment to the Federal Law on Value Added Tax (VAT law) will impact companies not established in Switzerland from 1 January 2018. Businesses which are not based in Switzerland but provide supplies vis-à-vis Switzerland may be liable to pay Swiss VAT. This will apply in instances where a foreign company generates turnover in Switzerland, in other words in cases where Switzerland is the place of supply for the purposes of VAT. The following information outlines the VAT situation in Switzerland today and in the near future.Read More »
In understanding of the business impacts, the Federal Supreme Court clarified the uncertainty on determination of the import VAT value for foreign companies involved in supplies of goods to Switzerland resulting from the recent decision of the Federal Administrative Court. Read More »
Bewegung ist für mich so essentiell wie essen oder schlafen. Ich bin überzeugt, wenn wir uns so viel bewegen würden, wie wir schlafen, könnten wir einen grossen Teil unserer Krankheiten verhindern.
So viel Bewegung in den Arbeitsalltag eines Bürogummis wie ich zu bringen ist schwierig. Danach wartet die Familie, Kinder, Haushalt und für Bewegung muss man sich die Zeit wirklich akribisch einplanen, um es überhaupt umsetzen zu können. Da ich täglich Sport mache, sind Randstunden die einzige Ausweichmöglichkeit. Um 6 Uhr morgens springe ich ins Schwimmbecken und versunken in Wellen und Gedanken drehe ich meine Runden und sitze spätestens um 8 Uhr an meinem Arbeitstisch.Read More »
Movement is as essential for me as eating or sleeping. I am convinced that, if we were to move as much as we sleep, we could avoid many of our illnesses.
To fit enough movement into the working day of an eager beaver like me is difficult. And then the family, the children, the household are all waiting and for movement one really has to plan one’s time to the last minute to be able to realise it at all.
As I engage in sport every day, the off-peak hours are the only possibility. At 6.00am I jump into the swimming pool and, sunk in waves and thoughts, I swim my laps and by 8.00am at the latest I’m at my desk.Read More »
A change of the ordinance 641.207.1 has become effective as from 1 January 2017. An additional paragraph 4 in article 1 was introduced, stating that no late interest is due on the import VAT, if the importer of records was registered and could deduct the import VAT as input tax at the time of importation.Read More »
VAT warehouses: according to the Ministerial Decree dated 23 February 2017 financial guarantee is due upon certain conditions
Abstract: in the Official Gazette dated 17 March 2017 it has been published the text of the Decree of the Ministry of Finance, which clarified relevant contents, practicalities and formalities regarding financial guarantee for withdrawal of goods introduced into a VAT warehouse from non-EU, as well as relevant exemptions.Read More »
PwC Switzerland ITX
Michaela Merz 