Switzerland

Details

  • Service: Tax, Corporate Tax, Indirect Tax
  • Type: KPMG in the Media
  • Date: 11/6/2012

VAT and Income Tax Regarding Self-employment 

Ivo Gut and Martin Röthlisberger comment a recent decision by the Federal Court in the «Schweizer Treuhänder». The focus is put on the requirements for the termination of commercial activities with regard to VAT and income taxation.
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Ivo Gut

Ivo Gut

Partner, Indirect Tax

+41 58 249 20 60

Indirect Tax

Although virtually every company pays value-added tax (VAT) it is perhaps the most individual type of tax.

Corporate Tax

Corporate tax is an integral part of a corporation's financial management. The purpose of tax planning as part of a company's overall business strategy is to avoid tax risks and benefit as much as possible from tax opportunities.