Commercial LawFinanceFiscal LawLabour Law

Swiss VAT rates in 2024

9 January 2024
Did you already apply the new VAT rates ?  The necessary adaptations in the systems are often complex and require preparation. The entry into was forced on the 1st of January 2024, did you take the necessary measures? We recommend that an action plan is put in place to ensure that the transition is as smooth as possible and that the systems take into account the new rates as well as the…
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Fiscal LawTax Declaration

Tax law: How do I declare my taxes if I am a student?

6 June 2022
You are a student and are facing your first tax declarations? Read this practical Lawrence guide to find out how to do it! Swiss law dictates that all income from employment must be declared, as well as bank interest on capital.  From the age of 18, the state requires the payment of taxes. Each canton has a minimum income, as of which the individual will be taxed. If you are a Swiss citizen, but…
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Company TaxationFiscal Law

Tax law: How does the VAT work?

6 June 2022
In principle, companies have to pay value added tax (VAT) to the state.  VAT is a consumption tax that was introduced in 1995. The tax is levied on companies that charge it to customers for their products and services. This is mentioned in the receipts (look at the…
Company TaxationFiscal Law

6 June 2022
Every company, no matter its legal form, must complete a tax declaration. It must be sent to the competent cantonal tax authority before 30 April, if the accounts were closed on 31 December of the previous year.  In the tax declaration, which is often completed by a third party such as a tax lawyer, a distinction is made between the “main” form and the appendices. The appendices are…
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