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Behind a Swiss Blockchain Foundation Is a “Business Operator”

Daniele Frescurato & Rita Sommariva

International VAT Monitor2026https://doi.org/10.59403/1fr1sz0article
ABDC B
Weight
0.50

Abstract

In this article, the authors examine the Swiss Federal Tax Authorities’ recent position that blockchain foundations, despite their non-profit legal status, qualify as business operators for VAT purposes due to their entrepreneurial activities. The authors analyse the implications of this interpretation under Swiss VAT law and argue that similar conclusions are likely to be applicable within the EU VAT framework as well, thereby further corroborating their view that the activities of Swiss blockchain foundations are entrepreneurial in nature.

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https://doi.org/https://doi.org/10.59403/1fr1sz0

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@article{daniele2026,
  title        = {{Behind a Swiss Blockchain Foundation Is a “Business Operator”}},
  author       = {Daniele Frescurato & Rita Sommariva},
  journal      = {International VAT Monitor},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/1fr1sz0},
}

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Behind a Swiss Blockchain Foundation Is a “Business Operator”

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.