Reduced Standard VAT rate at 7.7 % as per 1 January 2018

As a consequence of the vote on 24 September 2017 the Swiss Standard VAT rates will be adjusted as of 1 January 2018. The new Standard rate will be set at 7.7 % (instead of 8.0 %), the Special rate for accommodation services incl. breakfast will be set at 3.7 % (instead of 3.8 %) whereas for food, books etc. the Reduced rate will remain at 2.5 %.

As a consequence of the vote on 24 September
2017 the Swiss Standard VAT rates will be adjusted as of 1 January 2018.

The new Standard rate will be set at 7.7 % (instead of 8.0 %), the
Special rate for accommodation services incl. breakfast will be set at 3.7 %
(instead of 3.8 %) whereas for food, books etc. the Reduced rate will
remain at 2.5 %.

In case you need any assistance, our SwissLegal specialists look forward to assisting you with the implementation of the new VAT rates and answering your questions with regard to the revised Swiss VAT Law.

Reduced Standard VAT rate at 7.7 % as per 1 January 2018

Update

28 Aug 2026

The Swiss Transparency Register Is Coming: What SMEs Should Do Now to Prepare

On October 1, 2026, the revised Anti-Money Laundering Act and the new Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners—the TJPG for short—will take effect. The transparency register is legally governed by the TJPG and maintained by the Federal Office of Justice. This change by no means affects only banks or other financial intermediaries. In the future, the majority of Swiss stock corporations, limited liability companies, and cooperatives will be required to identify, verify, and document their beneficial owners and report them to the new registry.