The VAT assessment of subsidies, brokerage services and restructurings is one of the most challenging areas of VAT practice - especially in the case of state-financed foundations, finder's fees in the financial sector or the transfer of real estate within a group. Using practical case studies, Ralf Imstepf and Roger Rohner show when grants qualify as subsidies, under what conditions mortgage and capital brokerage is exempt from tax and how the transfer of business and investment properties should be handled correctly in the notification procedure. The solutions provide you with the necessary tools to recognize typical stumbling blocks in subsidies, financial services and restructuring and to assess them correctly for VAT purposes.
Title: Prof. Dr. iur., Rechtsanwalt, dipl. Steuerexperte
Position: Co-Leiter Abteilung Recht, Hauptabteilung Mehrwertsteuer
Organization: Eidgenössische Steuerverwaltung ESTV
Email: ralf.imstepf@estv.admin.ch
Workshop by Roger Rohner and Ralf Imstepf on the occasion of the ISIS) seminar on November 02 + 03, 2025 with the title "Update on VAT"
Workshop by Roger Rohner and Ralf Imstepf on the occasion of the ISIS) seminar on June 3 - 4, 2024 entitled "Update on VAT"
Workshop zu den Updates bei der Mehrwersteuer von Roger Rohner und Ralf Imstepf anlässlich des ISIS-Seminars «Unternehmenssteuerrecht 2023» vom 19./20. Juni 2023.
- Ralf Imstepf, Roger RohnerMarch 28, 2023
Leistungen zwischen eng verbundenen Personen aus Sicht der MWST
- VAT/Customs
- Entreprises
Workshop von Ralf Imstepf und Roger Rohner anlässlich des ISIS)-Seminars vom 28. März 2023 mit dem Titel «Geldwerte Leistungen im nationalen und internationalen Verhältnis»
