Audit, Tax and Legal Services

Goldblum and Partnersl guarantees top-quality counselling in the areas of international commercial law, tax law, corporation law and contract law.

Drawing on many years of experience, our team is specialised, well-informed and innovative.

Goldblum and Partners certified lawyers, auditors and tax consultants work independently and accountably.

Our lawyers are admitted to all courts of the European Union member states. Our auditors and tax consultants operate according to European and American standards.

Our back office is equipped to provide services in the areas of accounting, bookkeeping, financial reporting, foreclosure management and auxiliary administrative tasks.

Goldblum and Partners aims to give you the best possible advice for your business.

VAT system

Switzerland introduced a value added tax system in 1995. Basically, the Swiss VAT system is in line with the 6th Directive of the European Union (although Switzerland is not a member of the European Union).

Taxable transactions

 

• Subject to VAT are turnovers of taxable persons on
• Supply of goods and services in Switzerland;
• Self supply in Switzerland;
• Import of services;
• Import of goods.

 

Taxable persons

Taxable persons are entrepreneurs exercising a business activity in Switzerland if their turnover exceeds CHF 75'000 per year. The legal form of the business has basically no influence on liability to VAT.

All persons (also private individuals) must pay VAT if they import services for more than CHF 10'000 per year. In addition, any person (including private individuals) importing goods from abroad is subject to VAT if he or she is liable to customs duties.

VAT rates

The VAT rates in Switzerland are:

• 7.6% standard rate
• 2.4% reduced rate (e.g. food, medicine, newspapers, books and feed)