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Switzerland: New Tax Legislation from January 1st, 2018

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Starting with January 1st, 2018 a new Revised Tax Legislation (revMWSTG) is in force in Switzerland.

Before this date only companies with a Swiss turnover of more than 100.000 CHF had to register for VAT. With this change in legislation, businesses with a total company´s turnover of more than 100.000 CHF have to consider new VAT obligations in Switzerland.

The new fiscal law applies to Coach and Tour Operators that organise or execute tours in Switzerland.

Coach Operators are obliged to register for VAT when they exceed the total company´s turnover of 100.000 CHF (national and international business) and effectuate turnovers that are taxable in Switzerland. More precisely, in case they have transportation services with a predominant part of the mileage in Switzerland (more than 50% of km).

Travel Agencies and Tour Operators are obliged to register for VAT in case they exceed in one year the total company´s turnover of 100.000 CHF (considering national and international business) and elements of a tour from services from Swiss suppliers represent more than 30% of the final price (no TOMS can be considered).

About us: We are specialists in tax consulting for tour operators and bus companies. We assist you in the field of input tax refund procedures and all questions on VAT for passenger transport. Our international team will be happy to inform you! Contact us!

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Dr. Koerner International Steuerberatungs GmbH

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