Switzerland Tax Agency Clarifies VAT Exemptions for Specified Aviation Companies

The Swiss Federal Tax Administration July 26 clarified the VAT exemptions on specified domestic and foreign aviation companies. The clarification includes: 1) a VAT exemption for specified aviation companies based in Germany; 2) a VAT exemption for individual services of foreign aviation companies operating in commercial air transport; 3) a tax exemption for domestic and foreign airlines transporting sick, injured, or disabled people; 4) information on the place of service for services rendered to foreign companies; 5) the conditions for the application of the exemptions for domestic and foreign entities; and 6) the conditions for a waiver of exemption from ...