Switzerland: Platform taxation – New challenges in online business

Platform taxation is one of the main changes that will come into force with the partial revision of the Swiss Value Added Tax Act (VAT Act) on 1 January 2025.

In this article, we would like to sensitise you to the potential impact on domestic and foreign online trade – also from the perspective of Swiss and foreign retailers – and to the open questions.

In this article, ADB Altorfer Duss & Beilstein explores the upcoming changes in platform taxation under the revised Swiss VAT Act, effective 1 January 2025. The new regulations will impact domestic and international online trade by making electronic platforms responsible for collecting and paying VAT on goods sold through them, marking a significant shift in the VAT treatment of online sales.

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For more information, please contact: 

Britta Rehfisch
Director
britta.rehfisch@adb.ch
ADB Altorfer Duss & Beilstein AG, Switzerland

Olivia Schwarz 
MAS in VAT
olivia.schwarz@adb.ch
ADB Altorfer Duss & Beilstein AG, Switzerland