The core concerns of EXPERTsuisse are in particular:

1. leave the existing rules on benefit combinations unchanged. The tax burden on consumption in certain sectors (e.g. hotels, retail and bakeries) is to be reduced by adjusting the tax rate.
2. the extension of platform taxation to all services would promote equal treatment of all service providers (competitive neutrality), simplify tax collection for the authorities and simplify processing for the self-employed and SMEs. In addition, the tax base for domestic consumption would be broadened to the level of taxation provided for by law. This will ensure that the tax substrate for new services in the fields of AI, e-commerce, sharing and the gig economy that emerge in the future is preserved and that start-ups and SMEs have the legal certainty they need for their innovations.
3. abolition of the systemically inappropriate purchase tax regulation for emission rights and reintroduction of a new tax exemption in Art. 21 of the VAT Act to prevent VAT fraud.
4. the legal definition of undefined terms that trigger a tax liability or justify a tax exemption must be defined in the law for constitutional reasons, in particular the term electronic services and that of emission and similar rights. This creates legal certainty.
5. implementation of the statutory option to adjust the tax period to the financial year. This option has been provided for in the law for 15 years and should now be implemented quickly, as there is no longer any technical reason not to do so. This measure improves transparency and tax honesty.
6. elimination of the globally unique, technically difficult and politically disadvantageous rule of collecting the tax from the foreign supplier if the domestic taxable person already has a VAT number. Proposed amendments 6 - Art. 10 para. 2 let. b no. 2 and no. 3 preliminary draft MWSTG and 23 - Art. 45 para. 1 let. a preliminary draft MWSTG can prevent multiple taxation and reduce the vulnerability of Swiss VAT law in the context of the latest negotiations on new trade agreements.
7. legislative correction of practice and case law on input tax deduction for the acquisition, holding and sale of participations in favor of the consumption tax principle (lowest possible tax occulte, no taxation of capital for business purposes depending on legal form).