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Home / Tolley's EU and Global VAT /51 Switzerland /Import VAT (Switzerland) / General (Switzerland)

General (Switzerland)

51 Switzerland

General (Switzerland)

For the VAT on the import of goods,

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Income tax losses ― overview

Short-term business visitors (STBVs)

Terminal trading loss relief

Parking provision and expenses

Premiums on the grant or surrender of a lease

VAT registration ― artificial separation of business activities (disaggregation)

Payment of the remittance basis charge

Spouse exemption from inheritance tax

FRS 102 ― tax presentation and disclosures

Double tax relief

Payments on account (POA)

Payments to trust beneficiaries

Classes of NIC and who pays them

Long service awards

Class 4 national insurance contributions

Withholding tax

Sales, advertising and marketing

Tax implications of administration and liquidation

Real estate investment trusts (REITs)

Non-business expenses

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