Certificate course «Value Added Tax (VAT)»

Practical know-how in national and international VAT law
For professionals from companies, administrations and the fiduciary sector
Consolidation of consulting skills and confident application in everyday working life
Flexible learning format with recognized certificate

At a glance

Conclusion:

«Value added tax EXPERTsuisse» certificate

Next start

August 2026 (application deadline: July 2026)

Next examination date

2027 February

Teaching days

Tuesday: 13.05 - 20.15 Saturday: 9.00 - 12.15

Language of instruction

German

Teaching location

Online and face-to-face lessons in Zurich (optionally also via livestream)

Duration

1 semester - part-time

Format

Blended learning - combination of online self-study, live webinars and classroom teaching

Course fees

from CHF 7,600 with member discount

Content

Basics and consolidation of value added tax

General provisions
Taxable person, tax liability, taxable object
Tax rates, assessment basis, invoicing and tax statement
Input tax deduction (general) and private shares, mixed use
Changes in use, input tax correction and input tax reduction
Time-based assessment
Accounting methods and types
Net tax rate method (incl. change of accounting method)
Supply tax and import tax
Origin and limitation of the tax claim
Penalty provisions
VAT settlements (declaration and corrections)

Sector-specific aspects of value added tax

Real estate and land (sale and rental)
Restructuring and application of the notification procedure
Holding/participation companies and group taxation
Commonwealth and flat tax rates [PSS]
Air traffic, transportation (KTU + transportation) and travel agencies
Risks, control (through FTA and internal ICS)
Financial sector (trust, offshore, foundation + cryptocurrency) and insurance
Sport, culture and healthcare as well as NPOs/NGOs
Procedural law and statute of limitations
Education and research and development (R&D)
Platform taxation (by means of short presentations)
Fundamentals of international value added tax
Practical case studies

Detailed information

The course is aimed at professionals who wish to study VAT in depth - in particular employees of Big 4 companies and BDO AG, SME fiduciary companies, law firms, industrial, commercial and service companies as well as tax administrations.

Note:
The certificate course «Value Added Tax (VAT)» is an integral part of and is completed by students as part of their curriculum. Separate registration is not required for this target group.