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Net tax rate method (Switzerland)

51 Switzerland

If a taxable person does not generate more than CHF 5,024,000 turnover from taxable supplies annually and in the same period does not have to pay more than CHF 108,000 in VAT, calculated at the net tax rate that applies, the taxable person may report under

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Corporate interest restriction ― administrative aspects

Substantial shareholding exemption ― overview

Short-term business visitors (STBVs)

Wholly and exclusively

Gifts with reservation ― overview

Indexation allowance and rebasing

Bare trusts ― income tax and CGT

VAT registration ― artificial separation of business activities (disaggregation)

Class 1 v Class 1A

Double tax relief

Exemption ― overview ― items exempt from VAT in the UK

Interest and penalties on late paid tax under self assessment

Transferable tax allowance (also known as the marriage allowance)

Gifts out of surplus income

Reverse charge ― buying in services from outside the UK

Research and development expenditure credit (RDEC)

UK VAT invoice requirements

Real estate investment trusts (REITs)

Fuel-related payments / mileage payments

Furnished holiday lets

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