Taxe occult

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The taxe occulte (also known as shadow tax ) arises primarily from sales that are exempt from Swiss VAT . Since the input tax cannot be deducted from these sales , there is a shadow tax on the material expenses necessary for the provision of such sales. However, it also arises in the case of services that are taxable if they are co-financed with subsidies or donations ; in this case, the recipient of the subsidy or donation must reduce the input tax deduction.

The taxe occulte amounts to just under 6 billion francs with a tax revenue of 18 billion francs. The shadow tax is included in the sales price and is passed on to the buyer.

See also

Sales tax

source

  • Raw material 2 (PDF; 26 kB), Federal Department of Finance FDF, January 17, 2008