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Place of supply of services (Switzerland)

51 Switzerland

Supplies of services are all supplies which are not to be regarded as supplies of goods. A supply of services exists if intangible assets or rights are transferred, an action is omitted or an action or a situation is tolerated.

Place of supply of services (Switzerland)

The following flowchart is helpful in determining the

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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

Substantial shareholding exemption ― overview

Bare trusts ― income tax and CGT

Subsistence expenses

Interest on late paid tax

Spouse exemption from inheritance tax

Losses on shares set against income

Supplies of goods and services connected with education

Foreign tax relief

Payments on account (POA)

Exemption ― burial and cremation

Withholding tax

Exporting goods ― proof of export

VAT registration ― change of VAT registration details

Computation of corporation tax

Tax implications of administration and liquidation

Real estate investment trusts (REITs)

Taxation of dividend income

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