Value Added Tax and Customs Consulting

Comprehensive advice on the sustainable improvement of your VAT situation and on customs questions

The significance of indirect taxes as governments' main revenue source is continually growing. This is evidenced by the ongoing increases in tax rates in EU states and discussions about the introduction of VAT in others (e.g. the USA). Optimisation of a company’s tax charge is of key importance as part of efficient cost management with the focus being on indirect taxes, because in this sector tax is measured against revenue and not profit.

In Switzerland, the new Value Added Tax Law (VAT Law) came into effect on 1 January 2010 and the tax rates were raised on 1 January 2011. Revision of the VAT Law has not brought simplification. The Federal Tax Administration's practice is still complex and in many industries the details have not yet been published. Nevertheless, companies have to report their turnover to the tax administration and take the right decisions on implementing VAT.




The complete law with all the relevant ordinances supplemented by introductory explanations and a practical key word index as a download.




The new VAT law

It is becoming more and more difficult to maintain a general overview of the various taxation developments especially where international transactions are concerned. Since the revision of the VAT Directive (EU-VAT Package) in the EU, all member states have had to adapt their national law. An overall VAT strategy optimally aligned with the individual company‘s needs is of crucial importance for corporate success. Moreover, where cross-border supplies are concerned, customs aspects that are subject to extensive change as a result of the international flood of regulation should not be ignored.

PwC sets standards in VAT and customs consulting: our experienced teams support you locally and internationally in all phases of your business. Our specialists provide practical solutions that are optimally aligned to fit your business model: