Value-added tax

Value-added tax

The value-added tax is often a complex matter in practice and fundamentally affects all persons engaged in entrepreneurial activities (from a certain amount of turnover). It is irrelevant which legal form the “company” has. Simple companies, associations, foundations and similar can also qualify as a VAT subject.

It should be noted that each “company” must analyse its VAT situation, regardless of whether an obligatory duty to pay VAT is justified or not. Depending on the structure of the facts and the business activities, the VAT consequences might be influenced and set up in a tax-efficient manner.

Balmer-Etienne competences

VAT law has been a core competence of Balmer-Etienne for many years. We will support you and your company from the company foundation to liquidation in VAT issues, both on a national and an international basis.

We identify the risks and opportunities as well as risk mitigation and mentor companies on a holistic basis, for example, in the following areas:

• determination of voluntary or obligatory VAT liability
• registration or deregistration in the Register of Taxable Persons
• determination of reporting method and reporting type
• analysis of facts and contracts
• agreements
• questions on import tax and acquisition tax
• determination of the right of input tax deduction and the resulting input tax deduction rate

Balmer-Etienne services and practical examples in the area of VAT

• analysis of facts and dealing with their VAT qualifications (taxable, excepted, exempt, non-remuneration)
• support in the preparation and review of contracts with regard to their consequences for VAT
• clarification of domestic and foreign VAT obligations (with partners of Balmer-Etienne’s international network)
• support in VAT compliance, such as preparation of VAT returns, reconciliation of turnover and input tax, support in ERP settings (together with the ERP consultant)
• support in questions on input tax deduction, input tax adjustment and input tax reduction
• preparation of analyses of VAT handling in companies
• consulting in the efficient arrangement of the VAT situation, such as choice of reporting method (effective/balance or flat-rate tax) and the reporting type (agreed or collected charges) as well as the issue of group taxation
• advice on issues regarding acquisition tax
• consulting in conjunction with import/export, relocations to CH
• support with permits (declaration of subordination domestic/abroad, ZAZ account, etc.)
• support in VAT controls by the Federal Tax Administration, main department VAT
• tax representation for foreign companies which are liable for value-added tax in Switzerland