Also this year, topics related to value-added tax (VAT), direct taxes, and withholding tax will be addressed. The event will begin with an overview of the main developments in the VAT field, including the FTA’s annual figures, progress in digitalization, pending parliamentary projects, and, above all, adjustments in administrative practice. This will be followed by an analysis of the most important rulings issued by the Federal Administrative Court and the Federal Supreme Court concerning VAT matters.
The second part of the study afternoon will focus on "concealed" capital contributions and the reimbursement of withholding tax. The first topic was the subject of a significant decision by the Federal Supreme Court, followed by an equally important position taken by the FTA on how to interpret such situations. The second and final topic will cover the principles and procedures applicable to tax reimbursement, illustrated with the help of practical cases.

Program and speakers
Current issues in the VAT field: FTA annual figures, digitalization, new parliamentary projects, new adjustments in administrative practice
Sabrina Leonardi
MLaw, Legal expert, Legal Division, Main Division for Value-Added Tax at the FTA, Bern

Mariano Betulli
VAT Specialist, Legal Assistant, Legal Division, Main Division for Value Added Tax, Federal Tax Authority, Bern

Annual VAT case law review: analysis of recent decisions of the Federal Administrative Court and the Federal Supreme Court
Mirya Favazzo
MLaw, Legal expert, Criminal Prosecution and Offense Prevention Unit, Main Division for Value-Added Tax at the FTA, Bern

"Concealed" capital contributions based on Federal Supreme Court case law and the FTA’s position of 22 March 2024
Chiara Albisetti
MLaw, Attorney, Tax Expert CSI, Associate at the Legal Division, Main Division Federal Direct Tax, Withholding Tax, Stamp Duty of the AFC, Bern

Damiano Mezzi
MLaw, Attorney-at-law, Swiss Certified Tax Expert, Deputy Head of Team 3, Legal Division, Main Division for Direct Federal Tax, Withholding Tax, and Stamp Duties at the FTA, Bern

Withholding tax reimbursement: principles, procedures, and practical cases
Elisabetta Pfister
Dr. iur. UZH, Auditor, Group 4 Reimbursement Division, Main Division for Direct Federal Tax, Withholding Tax, and Stamp Duties at the FTA, Bern

Cost
CHF 350.-
CHF 50.- discount for FTAF members and partner organizations

Registration
https://bit.ly/seminario-24-11-2025

Registration deadline
Thursday, 20 November 2025