Romy Müller and Matthias Höhn of Deloitte take a closer look at draft guidance issued by the Swiss tax authorities on VAT succession in the frame of an asset deal.
Tim Reck and Matthias Höhn of Deloitte outline obvious differences and commonalities between the VAT laws of Switzerland and its neighbour Liechtenstein.
Matthias Höhn and Loris Lipp of Deloitte Switzerland provide an insight into the transfer of assets to a Swiss foundation from a Swiss VAT perspective.