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Companies can now register entirely online for value-added tax, making paper forms and postal dispatch unnecessary. The online process also directly checks the prerequisites for VAT accounting.

In Switzerland, certain services, such as medical treatments and educational offers, are exempt from value-added tax. These tax exemptions serve socio-political or economic objectives but do not allow for the deduction of input tax.

In Switzerland, the standard VAT rate is 8%, while certain goods such as food and medicine are taxed at only 2.5%. In the hospitality sector, the reduced rate is only applied if there are no options for on-site consumption.

The Swiss Startups Awards 2013 recognize innovative business ideas in Switzerland with prize money of CHF 50,000, including a new Energy Award from Axpo. Applicants can submit until June 30, with the selection being made by expert juries and a public vote.

VAT audits are conducted by the FTA on a sampling basis to verify the self-assessment of the tax. Audits involve the examination of accounting documents and final accounts, with corrections made for any discrepancies.

The value-added tax (VAT) in Switzerland is 8% (standard), 2.5% (reduced), and 3.8% (special rate), targeting domestic end consumption. It is a net all-phase tax, where the end consumer pays the tax, while earlier stages utilize the input tax deduction.

The Federal Tax Administration requires sole proprietors residing abroad to provide VAT security of CHF 5,000 in a blocked account. This measure ensures the payment of the value-added tax.

Voluntary purchases into the pension fund reduce contribution gaps and enable tax deductions. Owners of AGs and GmbHs can optimize both corporate and private taxes through salary increases and reduced dividends.

AGs, GmbHs, and cooperatives may waive the limited audit with the consent of all partners if they have no more than 10 full-time positions. The waiver applies to the following years but can be revoked before the general meeting.