If so, the amendments to VAT Info 09 “Input Tax Deduction” are particularly relevant to you.
In this update, the SFTA has, among other things, clarified the following:
- Flat-rate input tax corrections for ancillary activities: the term “ancillary activity” has now been clearly defined for the first time.
- The requirements for holding companies have been specified in more detail, particularly with regard to intercompany receivables and management services.
- For investment companies, the right to deduct input tax on participation costs is determined by the additional principal activities.
This new practice may have a direct impact on your right to deduct input tax — both restrictive and extending.
Our services
We would be pleased to analyse with you to what extent you are entitled to deduct input tax under the new practice and whether any optimisation potential arises.
Important: Adjustments must be implemented within a non-extendable deadline of 60 days from the start of the tax period — usually by the end of February 2026.
For further information or an individual review, please feel free to contact us at any time.
We look forward to hearing from you.
Your VAT team at Avanta
Nicole Müller-Ott
Tax
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Zug
Christoph M. Meier
Tax
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Zug
