Facebook, Instagram, Tiktok, LinkedIn or X: every day, millions of Swiss scrolling, like and share, without paying anything. But this “free” has a price: their data. These allow the giants of the net to garner billions via targeted advertising.
This economic model raises a tax question: is it a real exchange of services? For RALF IMSTEPF, of the Federal Administration of Contributions (AFC), yes: “Like when you pay a haircut, here, the data replace the money,” he explains in the “Aargauer Zeitung” of the day. However, any exchange of services is normally subject to VAT.
An observation on which Italy rested. Recently, the country claimed more than a billion euros from Meta, X, Linkedin for periods up to 2022. An unprecedented approach, followed closely in Europe, against the backdrop of trade tensions with the United States.
In Switzerland, the question is still theoretical. But a thesis on the subject, published in March by the lawyer, Philip Frey, relaunched the debate. For him, the current law would allow these services to tax, although it does not take up position. The only problem is to find what is the value of this data. To this question, he offers several responses of answers: trusting the market price for this information, or to moderate on advertising revenues. In the absence of better, a lump sum tax, as in finance, could do the trick according to him.
Currently, the federal administration of contributions has not registered the subject for its agenda, but follows international developments. An official position is not expected before 2026. In the meantime, parliament could grasp it. Because for several experts, the answer is clear: yes, the platforms should pay VAT. It remains to be seen how.
