New VAT policy construction business

When constructing a building for the purpose of sale it is important from a VAT perspective, whether the sale classifies for VAT or is VAT exempted. With the definitive VAT practice information no 05 the Swiss Tax Authorities have published their new practice for the classification between taxable factory deliveries and VAT exempt land sales. The new regulation applies to all transferor of newly constructed or rebuilt buildings and/or objects regardless if they provide own work in the creation of the conversion or not and no matter how their company's name is or the name under which they occur in the market. Please contact us for a detailed analysis or advice on your personal situation.

Neue MWST Praxis Baugewerbe

(only available in German)


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Accounting and Auditing Ltd.

Comptabilité et Revision SA

Bundesstrasse 3


CH-6302 Zug

T +41 41 729 51 00

F +41 41 729 51 29

Access by public transport


Zug railway station
S1, S2, S9 or S21

Bus 1, 2 or 5

Bus-stop closest to Bundesstrasse:
Reformierte Kirche or


Please send us your request using the enclosed form.

© 2016/2019  BRAG Buchhaltungs und Revisions AG, Zug  |  Rosen Werbung, Greifensee

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