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Fiscal Restrictions

TURKEY

Since January 2018

Chapter Taxation & Subsidies  |  Sub-chapter Discriminatory tax regime on online services
General Communiqué No. 17 on the Value Added Tax Law (Law No. 3065)
Since January 2018, foreign providers of digital services to Turkish consumers are required to register a VAT number and charge Turkish VAT. This is not the case for sales to Turkish resident businesses. Instead, the Turkish business’ customer can report the transactions using their ‘reverse charge’ process in their own VAT return. There is no VAT registration threshold either case.
Coverage Foreign digital services
Fiscal Restrictions

TURKEY

Reported in 2015

Chapter Taxation & Subsidies  |  Sub-chapter Discriminatory tax regime on online services
Excise tax
In addition to a standard VAT rate of 18%, there is a 25% excise tax on calls and SMS.
Coverage Telecommunication sector
Fiscal Restrictions

TURKEY

Since August 2017

Chapter Taxation & Subsidies  |  Sub-chapter Discriminatory tax regime on digital goods and products
Additional taxes
Turkey's state broadcaster, the Turkish Radio and Television Corporation (TRT), is funded in part through a 10% levy on mobile phones and a 2% levy on computers.
Coverage Mobile phones and computers
Fiscal Restrictions

TURKEY

Reported in 2015

Chapter Taxation & Subsidies  |  Sub-chapter Discriminatory tax regime on digital goods and products
Additional taxes
There is a 25% tax on the sale of handsets and a fixed fee of approximately USD 24 on SIM card sales. This is in addition to a standard VAT rate of 18%.
Coverage Handsets and SIM cards
Fiscal Restrictions

TURKEY

Reported in 2013

Chapter Taxation & Subsidies  |  Sub-chapter Discriminatory tax regime on digital goods and products
Turkish Copyright Law, Article 38 and Article 44
The Turkish Copyright Law requires manufacturers and importers to pay a copyright levy to the Ministry of Culture and Tourism of Turkey on blank video cassettes, audio cassettes, computer discs, CDs, DVDs and other technical equipment which serve the reproduction of intellectual and artistic works.
Coverage Blank media devices
Fiscal Restrictions

TURKEY

Since 2005, extension in 2011

Chapter Tariffs and Trade Defence  |  Sub-chapter Antidumping, CVD & Safeguards
Antidumping measure
The rate of the duty imposed on imports originating in Russia is 3% of the cost, insurance and freight (CIF) value. The rate of the duty imposed on imports originating in Ukraine is 6.9% of the CIF value.
Coverage Product: Copper wire rod (used e.g. for ultra-high voltage, large capacity underground and submarine cables) (HS: 7408.1100); Company: Russia, Ukraine
Sources
Fiscal Restrictions

TURKEY

ITA signatory? I II

Chapter Tariffs and Trade Defence  |  Sub-chapter Applied tariffs on digital goods
Average MFN rate
2.13%
Weighted average MFN rate
1.63%
Maximum tariff rate
14.00%
Coverage rate of zero-tariffs
45.45%

Coverage: Digital goods
Sources

Trading restrictions

SWITZERLAND

Reported in March 2018
From January 2019

Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
De minimis rule

Revision to Swiss VAT Act
According to Switzerland's de minimis rule goods with total duties/taxes less than 4 SDR (5 USD) are waived.

The European Commission has reported Switzerland has proposed that the rules for low value consignments which are exempt from VAT be modified. In the future, all imports from foreign companies with more than CHF 100.000 turnover from low value consignments will be subject to VAT (regardless of the value of the individual consignment).
Coverage Horizontal
Trading restrictions

SWITZERLAND


Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
UNCITRAL model law on e-commerce or e-signatures
Switzerland has not adopted the UNCITRAL model law on e-commerce or e-signatures.
Coverage Horizontal
Restrictions on data

SWITZERLAND

Reported in 2014

Chapter Content access  |  Sub-chapter Bandwidth, net neutrality
Exclusion of VoIP services
BAKOM, the telecommunication regulatory Agency of Switzerland, has reported the existence of mobile subscriptions for smaller target groups as part of which the use of VoIP services (e.g. Skype) is excluded.
Coverage Certain VoIP services
Restrictions on data

SWITZERLAND


Chapter Intermediary liability  |  Sub-chapter Lack of safe harbor for intermediary liability
Lack of Safe Harbor framework
Under Swiss law, there is no provision addressing specifically the liability of Internet Service Providers (ISPs). Activities of ISPs must be assessed according to provisions generally applicable to criminal and civil liability.
Coverage Internet intermediaries
Restrictions on data

SWITZERLAND

Since August 2018

Chapter Data policies  |  Sub-chapter Administrative requirements on data privacy
Federal Act on Data Protection (FADP)
Article 20 of the Federal Act on Data Protection, effective in August 2018, states that data controllers must conduct an impact assessment if processing may lead to a high risk for the data subject’s privacy or fundamental rights (e.g. in case of extensive processing of sensitive personal data or profiling). If such a risk is confirmed, the Federal Data Protection and Information Commissioner (FDPIC) must be consulted prior to the processing. No impact assessment is required if the Controller is certified by a recognized certification body, or complies with a code of conduct. In case of multiple similar processing activities, the Controller may conduct a general impact assessment which applies across all processing activities.
Coverage Horizontal
Restrictions on data

SWITZERLAND

Since May 2014

Chapter Data policies  |  Sub-chapter Personal rights to data privacy
C-131/12 - Google Spain SL and Google Inc. v Agencia Española de Protección de Datos (AEPD) and Mario Costeja González.
On the 13 of May 2014, the European Court of Justice ruled that individuals are entitled to seek the deletion of links on search engines about themself if the information is outdated or irrelevant, the so-called right to be forgotten. Although the court ruling only applies to the 28 European Member States, four other countries - Iceland, Liechtenstein, Norway and Switzerland - are de facto making use of it.
Coverage Search engines
Restrictions on data

SWITZERLAND

Since January 2002

Chapter Data policies  |  Sub-chapter Data retention
Federal Law on the Surveillance of Post and Telecommunications

Regulation on the Surveillance of Post and Telecommunications
The providers of telecommunications services and postal servicesmust retain information necessary for the subscriber identification as well as traffic and billing data for six months. In addition, providers of telecommunication servers are required to retain for six months web server access logs including IP addresses.
Coverage Providers of telecommunication and postal services
Establishment restrictions

SWITZERLAND

Reported in 2017

Chapter Business mobility  |  Sub-chapter Other restrictive practices related to business mobility
Burdensome visa process
The OECD reports that in Switzerland, more than eight documents are needed to obtain a business visa.
Coverage Horizontal