The Federal Tax Administration (FTA) has exchanged information on financial accounts with 86 countries. The exchange took place within the framework of the global standard on the automatic exchange of information (AEOI). This year, the AEOI involved a total of 86 countries. Anguilla, Aruba, Bahamas, Bahrain, Grenada, Israel, Kuwait, Marshall Islands, Nauru, Panama and the
On January 1, 2019, art. 7 para. 3 lett. b of the Federal Act on Value Added Tax (mail order provisions). From 15 November 2018, companies active in the mail-order business who register for value added tax, when registering online, must indicate that they act as a mail-order company and that they agree to be
In the context of the partial revision of the VAT law (LIVA), it is intended to equate foreign companies active in the sale by mail order to companies based in Switzerland. Currently, the difference in treatment is due to the fact that, for reasons connected with the profitability of the collection, on imported goods with