On 3 March 2016, Switzerland's Council of States (upper house of the Federal Assembly) approved legislation that would strengthen the value added tax (VAT) rules for foreign suppliers. The changes include a VAT registration threshold of CHF 100,000 in worldwide sales for all foreign suppliers of services in Switzerland (currently that threshold is for Swiss sales) and abolishing the exemption for imported low-value goods. While the changes would potentially affect all foreign suppliers, they …