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Home / Tolley's EU and Global VAT /51 Switzerland /Record-keeping requirements (Switzerland) / Proof of export (Switzerland)

Proof of export (Switzerland)

51 Switzerland

VAT should not be charged on exported goods provided certain conditions are met. The supplier

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Entity classification

Gilts

Bare trusts ― income tax and CGT

Temporary differences

Class 1 v Class 1A

BPR ― trading and investment businesses

Spouse exemption from inheritance tax

Losses on shares set against income

Corrections and amendments to the IHT account

Loans written off

Class 4 national insurance contributions

Withholding tax

Incentives, awards and prizes

Gifts out of surplus income

Payroll record keeping

Reverse charge ― buying in services from outside the UK

Payment of tax due under self assessment

Tax implications of administration and liquidation

Overseas property businesses for companies

Real estate investment trusts (REITs)

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