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Home / Tolley's EU and Global VAT /51 Switzerland /Domestic VAT (Switzerland) / Exempt supplies – without credit (Switzerland)

Exempt supplies – without credit (Switzerland)

51 Switzerland

The Swiss VAT legislation applies exemption to a specific list of goods and

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Income tax losses ― overview

Substantial shareholding exemption ― overview

Ministers of religion

Associated companies ― from 1 April 2023

Payment of the remittance basis charge

Spouse exemption from inheritance tax

Self assessment ― amendments and corrections

Double tax relief

Relief for employee share schemes

Exemption ― burial and cremation

Income tax paid on behalf of employee

Withholding tax

Exporting goods ― proof of export

Residential property and capital allowances

Bad debts

Timing of disposal for capital gains tax

Taxation of dividend income

Fuel-related payments / mileage payments

Allowable expenses for property businesses

Furnished holiday lets

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