Michaela Merz


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NL – Reduced VAT rate to be increased from 6% to 9%


As of 1 January 2019 the reduced rate for VAT is to be increased from 6% to 9%. This change in rate will mean extra costs for some businesses and an additional administrative burden for almost all of them. A business applying the reduced VAT rate on supplies of goods and services will have to prepare for the change. The rate change will require internal changes (the administrative system) and external adjustments (for example the pricing of services and products).

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Swiss public votes NO – Financing of the AHV by increasing the VAT rate


At yesterday’s popular vote, the Swiss voters have refused to raise the VAT rates in order to finance old age pensions.

Since a temporary VAT rate increase from the past runs out, the VAT rates will actually decrease: Continue reading


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EU – public consultation on reform of VAT rates policy, small enterprise and definitive VAT System for B2B intra-EU transactions in goods


539368_web_r_by_wandersmann_pixelio-deAs you know the European Commission published three VAT-related consultations at the end of last year to prepare its work for the upcoming year. Each of the three consultations relates to a specific set of reforms already announced in the European Commission’s VAT Action Plan earlier this year. The three consultations relate to: Continue reading


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Czech Republic – increase of VAT rate as from 1 of January 2013


The Chamber of Deputies has approved the economic measures intended to keep the state budget deficit under three percent of gross domestic product for the next three years. The measures include an increase in the standard VAT rate from 20% to 21% and the reduced rate from 14% to 15%.


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France – Increase of the VAT rate as per 1 of January 2014


The normal VAT rate will raise from 19.6% to 20%. The reduced VAT rate for instance for restaurants will increase from 7% to 10%. The super-reduced VAT rate for food and energy, however, will be reduced from 5.5% to 5%. Why? Because the government wants to reduce the tax burden on the companies in area of direct tax.

With this tax relief the French government intends to make the French companies more competitive on the international market


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Finland – increase of VAT rate as per 1 January 2013


The Finnish Government has issued on Monday 17 September 2012 an official proposal to increase the current VAT rates by 1% in Finland. It is foreseen to increase the standard VAT rate from 23% to 24% and the two reduced VAT rates from 9% to 10% and from 13% to 14%.

If passed by Parliament, the increase will take effect from 1 January 2013.