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General (Switzerland)

51 Switzerland

General (Switzerland)

Swiss VAT applies at the standard rate of 8.1% to any supply of goods or services made in Switzerland other than:

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Corporate interest restriction ― administrative aspects

What are connected companies for loan relationship purposes ― practical approach

Group relief for carried-forward losses

Income tax losses ― overview

Maintenance payments

Exemption ― insurance ― overview

VAT registration ― artificial separation of business activities (disaggregation)

Repairs and renewals

Class 1 v Class 1A

Interest on late paid tax

Spouse exemption from inheritance tax

FRS 102 ― tax presentation and disclosures

Corrections and amendments to the IHT account

Double tax relief

Loans written off

Married couple’s allowance

Sales, advertising and marketing

Enterprise investment scheme tax relief

Tax implications of administration and liquidation

Overseas property businesses for companies

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