Michaela Merz


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Switzerland: Post-assessment of import VAT – changes per 1.1.2017 regarding late payment interest


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. Continue reading


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Export Controls and Sanctions


Photo_RGB_R_NL_JA_D5_00119 Truck, wheels, tires, black, greenExport Controls legislation regulates the export of dual-use and military goods. Trade Sanctions restricts trade with certain countries and entities. To comply you must know which of your products are regulated and, for a given transaction, which country the goods are coming from or going to, the business parties involved and the end-use. Continue reading