Michaela Merz


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Swiss VAT law changes as per 1/1/2018


The Swiss VAT law changed. From 1 January 2018 onwards, any person or business with global turnover of CHF 100’000 or more may be liable to VAT starting from the first franc of turnover in Switzerland. This means that if you want to continue doing business in Switzerland, you need to register with the tax authority.
Please find HERE the most important changes. Continue reading


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France – fiscal representative for non EU companies


The changes introduced by the French Finance Bill 2012 include some welcomed simplification measures concerning the tax representation of non-EU companies in France. Until the end of 2012 appointing tax representatives was mandatory for non-EU companies for VAT registration, VAT compliance and for obtaining VAT refunds in France. As of 1 January 2013 using tax representatives for companies established outside the European Union, with which France has a legal mutual assistance agreement is no longer required. Continue reading