Michaela Merz


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Switzerland: VAT changes for imports of low-value goods from 1 January 2019


Due to the change in legislation, non-established sellers of “low-value” goods into Switzerland will be obliged to register for VAT if they generate more than CHF 100,000 (approx. USD 100,000) of sales of low-value goods per year.

Low-value goods are defined as imports where the VAT charge does not exceed CHF 5. At the currently applicable Swiss VAT rates these are shipments of CHF 65 at the standard VAT rate of 7.7%, or CHF 200 at the reduced VAT rate of 2.5%. Import VAT and customs duties are not levied upon the importation of goods if the amount of import VAT does not exceed CHF 5. Continue reading


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Switzerland: Webcast Import/Export


Moving goods across the borders is the daily business for many companies and an integrated part of their current processes. In our consulting work, we have seen that the customs operations is often handled without proper due diligence. Continue reading


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EU – Possible additional duties on products of US origin


The US has announced safeguard measures in the form of additional duties on imports of certain steel and aluminum products into the US. At the moment the implementation of these additional duties for products from the EU is postponed until June 1st 2018. As a counter measure, last week the EU published a commission implementing regulation: (EU) 2018/724. Continue reading


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Webinar: Resolve the dilemma between customs valuation and transfer pricing


Determining the customs value of goods is a challenge at the best of times – and even more so in the wake of a recent European Court of Justice decision jeopardising the practice of determining customs values on the basis of transfer prices. We have decided to hold a free webinar to help you tackle the inherent conflict. Continue reading


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2017 Global Automotive Tax Guide


Please find HERE the 2017 Global Automotive Tax Guide. This Guide covering everything you need to know about car taxation in 44 countries – from import and registration to finance, direct and indirect taxation. Continue reading


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2016 Global Automotive Tax Guide


Photo_RGB_P_BRZ_SAO_D3_9342.jpgPlease find HERE the 2016 Global Automotive Tax Guide. This Guide covering everithing you need to know about car taxation in 44 countries – from import and registration to finance, direct and indirect taxation. Continue reading


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Invitation ITX Global Webcast 9 August 2016: Customs intensive interests in valuation


PwC_fl_160mmh_cWe are delighted to invite you to the next event in our global indirect tax Webcasts which may be of interest to you and your clients, please note that the webcast will be conducted in Putoghua.

Date:       9 Aug 2016 (Tue)
Time:      2pm (GMT +8), China time Continue reading