Platform taxation – new challenges in online business

A change that only affects private online trade with foreign providers? Not at all!

June 2024

With the partial revision of the Swiss VAT Act, so-called platform taxation will come into force on January 1, 2025.

For the online sale of all kinds of goods via domestic and foreign platforms, in future the question will arise as to whether the platform has to account for VAT or, as before, the retailer/seller. The new regulations are neither restricted to online trade with private customers nor to sales from foreign suppliers.

It is worth familiarizing yourself with the potential consequences of platform taxation today.

Your contact persons, Britta Rehfisch and Olivia Schwarz will be pleased to inform you.