VAT - Changes 01.01.2018

Due to the rejection of the supplementary financing of the AHV (social security) on the occasion of the public vote held on 24 September 2017, the VAT rates will be reduced effective 1 January 2018. This also results in an adjustment of the net tax rates ("Saldosteuersätze"). From 1 January 2018 the following VAT rates apply:

7.7% standard rate

3.7% special rate for accommodation services

2.5% reduced rate

The applicable tax rate is not based on the date of the invoice or the payment, but the date or period of the service delivery. For further information please refer to the MWST Info 19 "Steuersatzänderung per 1. Januar 2018" (only available in German) published by the Federal Tax Administration.


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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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