Law and authorities
Special rate for hotels: Federal Council does not want to extend it
The special VAT rate of 3.8 percent for overnight stays expires at the end of 2027. Parliament will decide.
Overnight stays are currently taxed at 3.8 percent VAT. This special rate is limited until the end of 2027. A motion calls for an extension until 2035. The Federal Council has drafted the bill but recommends that Parliament reject it.
Its reasoning: tourism has achieved record figures in recent years. The extension would cost the federal government around CHF 300 million a year from 2028.
Source: ESTV ↗
Summary by our editors. The linked original source is authoritative.