Michaela Merz


Leave a comment

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


Leave a comment

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


1 Comment

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


Leave a comment

KSA – Update on the deadline for the registration


I would like to inform you about the following changes regarding the deadline of the registration:

The registration portal will open from 28th August after which point you have a few months to register ahead of VAT launch in January 2018. Continue reading


Leave a comment

President of the UAE isues the new Tax Procedures Law – will you be ready?


On 31 July 2017, the President of the United Arab Emirates – His Highness Sheikh Khalifa bin Zayed Al Nahyan, has issued the new Tax Procedures Law (Federal Law No. 7 of 2017) (“TPL”). The TPL sets out the foundations for the impending UAE tax regime and aims to regulate taxpayer rights and obligations, administration and collection of taxes, and defines the role of the Federal Tax Authority (FTA). The TPL will come into force 30 days from the date of its publication. Continue reading


1 Comment

KSA: The Value Added Tax (VAT) Law has been published in the official gazette


In brief

The Value Added Tax (VAT) law was published in KSA’s official gazette (UM AL-QURA) in its issue number 4681 dated 28 July 2017.

The VAT law indicates that VAT will enter into force from the start of the fiscal year following the date of its publication in the official Gazette, i.e. 1/1/2018. Continue reading


Leave a comment

Introduction of VAT in the GCC – important developments


There have been two important developments in the GCC which could be of interest for you and probably require your attention: Continue reading