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12.4. Acquisition Tax

The supply of services in/to Switzerland by a non-resident is basically object to acquisition tax if the supplier is not registered for VAT purposes in Switzerland. The same applies to the supply of goods if they are not subject to import tax.

Liable for paying the acquisition tax is generally the recipient of the service, provided the recipient is liable for VAT in Switzerland or he procures such services for more than CHF 10’000.00 yearly (with additional information in advance by the competent authority). Supplies that are exempt from VAT are not subject to acquisition tax.