VAT is neutral for normal entrepreneurs. At least that is what legislators and theory books proclaim……
Under Swiss VAT the reality looks different. Foreign companies that purchase goods or services in Switzerland, and in which scope they were correctly charged Swiss VAT, will not always be able to recover the paid VAT when they apply for Swiss VAT refund. Namely, specific rules of the Swiss VAT system are only or typically disadvantageous for foreign companies.
As examples can be mentioned: