Key facts
Systematic tax fraud and tax avoidance in the area of value-added tax (VAT) result in tax revenue losses worth billions for Switzerland’s European neighbours. For Switzerland, there are no publicly available estimates from the responsible authorities, specifically the Federal Tax Administration (FTA) or the Federal Office for Customs and Border Security (FOCBS). Although the challenge facing the European Union as regards intra-community payments does not affect Switzerland, it can be assumed that it too is incurring losses in tax revenue.