2nd edition of the key Swiss VAT commentary “Bundesgesetz über die Mehrwertsteuer (MWSTG) / Loi fédérale régissant la taxe sur la valeur ajoutée (LTVA)”.

The 2nd edition of the reference commentary on Swiss VAT “Bundesgesetz über die Mehrwertsteuer (MWSTG) / Loi fédérale régissant la taxe sur la valeur ajoutée (LTVA)” is now available.

Edited by Martin Zweifel, Michael Beusch, Pierre-Marie Glauser and Philip Robinson, this bilingual commentary (DE/FR) offers a comprehensive, critical and up-to-date analysis of VAT legislation, case law, administrative practice and doctrine.

New topics include the consequences of the reform of the Value Added Tax Act on January 1, 2025 in the following areas:
– The fiction introduced in the field of subsidies,
– Taxation of digital platforms in the context of the supply of goods,
– Extension of the exclusion from taxation of health services, participation in sporting events, the supply and management of investment groups, investment foundations, public services and travel agencies,
– Mordifications in the field of acquisition tax,
– Changes to the net tax liability rate method,
– Procedures for the annual tax statement.

A huge bravo to our associates Pierre-Marie Glauser, Xavier Oberson, Alexandra Pillonel and Anne Tissot Benedetto, whose contributions enrich this book.

Available for purchase here : Bundesgesetz über die Mehrwertsteuer (MWSTG)/Loi fédérale régissant la taxe sur la valeur ajoutée (LTVA) – Zweifel, Martin, Prof. Dr. iur.; Beusch, Michael, Prof…. – Helbing Lichtenhahn Verlag