{"id":2641,"date":"2023-11-27T14:50:52","date_gmt":"2023-11-27T13:50:52","guid":{"rendered":"https:\/\/www.etude-avocats-lausanne.ch\/?page_id=2641"},"modified":"2024-06-22T14:06:52","modified_gmt":"2024-06-22T12:06:52","slug":"value-added-tax-vat","status":"publish","type":"page","link":"https:\/\/www.etude-avocats-lausanne.ch\/en\/value-added-tax-vat\/","title":{"rendered":"Value Added Tax (VAT)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2641\" class=\"elementor elementor-2641\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<header class=\"elementor-section elementor-top-section elementor-element elementor-element-6a52a7f3 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a52a7f3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container 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e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-6f8a7583\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-1048\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">Skills<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1038\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/divorce-attorney\/\" class=\"elementor-sub-item\">Divorce attorney<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2433\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/mutual-consent-divorce\/\" class=\"elementor-sub-item\">Mutual consent divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2445\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unilateral-divorce\/\" class=\"elementor-sub-item\">Unilateral divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2455\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protective-measures-for-the-conjugal-union-pmcu\/\" class=\"elementor-sub-item\">Protective measures for the conjugal union (PMCU)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2466\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/maintenance-contribution-divorce\/\" class=\"elementor-sub-item\">Maintenance contribution in case of divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2490\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/division-2nd-pillar\/\" class=\"elementor-sub-item\">Division of the 2nd pillar<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2502\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/child-maintenance-obligation\/\" class=\"elementor-sub-item\">Child maintenance obligation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2514\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/obligation-to-work\/\" class=\"elementor-sub-item\">Obligation to work<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2527\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/essential-living-expenses\/\" class=\"elementor-sub-item\">Essential living expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2538\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/visitation-rights\/\" class=\"elementor-sub-item\">Visitation rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2549\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/custody-rights\/\" class=\"elementor-sub-item\">Custody rights<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5090\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/cryptocurrency-lawyer\/\" class=\"elementor-sub-item\">Cryptocurrency lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2561\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-lawyer\/\" class=\"elementor-sub-item\">Tax lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2573\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-taxation\/\" class=\"elementor-sub-item\">Corporate taxation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2584\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/profit-tax\/\" class=\"elementor-sub-item\">Profit tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/capital-tax\/\" class=\"elementor-sub-item\">Capital tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2606\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-profit-distribution\/\" class=\"elementor-sub-item\">Tax on profit distribution<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2618\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withholding-tax\/\" class=\"elementor-sub-item\">Withholding tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2629\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/stamp-duties\/\" class=\"elementor-sub-item\">Stamp duties<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2640\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-deductions\/\" class=\"elementor-sub-item\">Tax deductions<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2651\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/value-added-tax-vat\/\" class=\"elementor-sub-item\">Value Added Tax (VAT)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2662\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/income-tax\/\" class=\"elementor-sub-item\">Income tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2674\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/wealth-tax\/\" class=\"elementor-sub-item\">Wealth tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2685\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/expenditure-based-taxation\/\" class=\"elementor-sub-item\">Expenditure-based taxation<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1039\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-lawyer\/\" class=\"elementor-sub-item\">Employment Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2700\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-dismissal\/\" class=\"elementor-sub-item\">Unfair dismissal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2711\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/job-abandonment\/\" class=\"elementor-sub-item\">Job abandonment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2723\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/certificate-of-employment\/\" class=\"elementor-sub-item\">Certificate of employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2734\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/immediate-termination-employment-contract\/\" class=\"elementor-sub-item\">Immediate termination of employment contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2745\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-contracts-switzerland\/\" class=\"elementor-sub-item\">Employment contracts in Switzerland<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2756\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/working-conditions-compensation\/\" class=\"elementor-sub-item\">Working conditions and compensation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2767\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rights-obligations-employees-employers\/\" class=\"elementor-sub-item\">Rights and obligations of employees and employers<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2778\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/worker-representation-workplace-conflicts\/\" class=\"elementor-sub-item\">Worker representation and workplace conflicts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2790\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/foreign-workers-employment\/\" class=\"elementor-sub-item\">Foreign workers\u2019 employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2800\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payroll-portage\/\" class=\"elementor-sub-item\">Payroll portage<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2812\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/traffic-lawyer\/\" class=\"elementor-sub-item\">Traffic lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2823\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-nfluence-alcohol\/\" class=\"elementor-sub-item\">Driving under the influence of alcohol<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2834\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/speeding\/\" class=\"elementor-sub-item\">Speeding<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2845\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-influence-drugs\/\" class=\"elementor-sub-item\">Driving under the influence of drugs<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2856\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/drivers-license-suspension\/\" class=\"elementor-sub-item\">Driver\u2019s license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2868\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/warnings-road-traffic\/\" class=\"elementor-sub-item\">Warnings in Road Traffic<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2887\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/ordinary-driving-license-suspension\/\" class=\"elementor-sub-item\">Ordinary driving license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2924\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/security-withdrawal\/\" class=\"elementor-sub-item\">Security withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2935\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/preventive-driving-license-withdrawal\/\" class=\"elementor-sub-item\">Preventive driving license withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2947\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/permanent-revocation-driving-license\/\" class=\"elementor-sub-item\">Permanent revocation of the driving license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2959\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withdrawal-probationary-license\/\" class=\"elementor-sub-item\">Withdrawal of the probationary license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2970\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/via-sicura\/\" class=\"elementor-sub-item\">Via sicura<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2981\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/commercial-law-lawyer\/\" class=\"elementor-sub-item\">Commercial law lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2993\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/public-limited-company\/\" class=\"elementor-sub-item\">Public limited company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3010\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/limited-liability-company\/\" class=\"elementor-sub-item\">Limited liability company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3022\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/sole-proprietorship\/\" class=\"elementor-sub-item\">Sole proprietorship<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3033\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/general-partnership\/\" class=\"elementor-sub-item\">General partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3045\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/simple-partnership\/\" class=\"elementor-sub-item\">Simple partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-swiss-company\/\" class=\"elementor-sub-item\">Branch of a Swiss company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-of-a-foreign-company\/\" class=\"elementor-sub-item\">Branch of a Foreign Company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3078\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/shareholders-agreements\/\" class=\"elementor-sub-item\">Shareholders\u2019 agreements<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1044\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/real-estate-lawyer\/\" class=\"elementor-sub-item\">Real Estate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1037\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criminal-law-attorney\/\" class=\"elementor-sub-item\">Criminal Law Attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1036\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-lawyer\/\" class=\"elementor-sub-item\">Corporate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1042\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/private-law-attorney\/\" class=\"elementor-sub-item\">Private law attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1040\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lawyer-for-dispute-resolution\/\" class=\"elementor-sub-item\">Lawyer for dispute resolution<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4637\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-lawyer\/\" class=\"elementor-sub-item\">Debt Collection Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4597\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-procedure\/\" class=\"elementor-sub-item\">Debt collection procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4596\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-request\/\" class=\"elementor-sub-item\">Debt collection request<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/request-to-continue-debt-collection\/\" class=\"elementor-sub-item\">Request to continue debt collection<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4594\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payment-order\/\" class=\"elementor-sub-item\">Payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4593\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-to-payment-order\/\" class=\"elementor-sub-item\">Objection to the payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4592\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-lifting-procedures\/\" class=\"elementor-sub-item\">Objection lifting procedures<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/execution-seizure\/\" class=\"elementor-sub-item\">The execution of a seizure<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1034\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/competition-lawyer\/\" class=\"elementor-sub-item\">Competition Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4621\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-lawyer\/\" class=\"elementor-sub-item\">Lease Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4416\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/notice-periods-lease-law\/\" class=\"elementor-sub-item\">Notice periods in lease law<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4429\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/conciliation-mediation-rental-disputes\/\" class=\"elementor-sub-item\">Conciliation and mediation in rental disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4444\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/managing-noise-disturbances-neighborly-disputes\/\" class=\"elementor-sub-item\">Managing noise disturbances and neighborly disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4417\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/early-termination-lease\/\" class=\"elementor-sub-item\">Early Termination of a Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4458\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criteria-setting-initial-rent\/\" class=\"elementor-sub-item\">Criteria for setting the initial rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4482\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenant-obligations-when-relocating-abroad\/\" class=\"elementor-sub-item\">Tenant obligations when relocating abroad<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4481\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/landlords-lien-rights\/\" class=\"elementor-sub-item\">Landlord\u2019s lien rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4506\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/eviction-procedures-illegal-occupation\/\" class=\"elementor-sub-item\">Eviction procedures for illegal occupation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4505\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/role-real-estate-agencies-property-management-switzerland\/\" class=\"elementor-sub-item\">Real estate agencies in property management<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5048\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-and-obligations\/\" class=\"elementor-sub-item\">Tenant\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5049\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/repairs-and-maintenance\/\" class=\"elementor-sub-item\">Repairs and maintenance<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5050\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-termination-procedure\/\" class=\"elementor-sub-item\">Lease termination procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5051\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-event-work-being-carried-out-dwelling\/\" class=\"elementor-sub-item\">Tenant\u2019s rights in the event of work being carried out in the dwelling<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5052\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lessors-rights-and-obligations\/\" class=\"elementor-sub-item\">The lessor\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5053\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subletting\/\" class=\"elementor-sub-item\">Subletting<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5054\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-right-pre-emption-sale-property\/\" class=\"elementor-sub-item\">Tenant\u2019s right of pre-emption in the event of sale of the property<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5055\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-expenses\/\" class=\"elementor-sub-item\">Rental expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/procedure-rent-increases-during-lease-term\/\" class=\"elementor-sub-item\">The procedure for rent increases during the lease term<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5058\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/property-relocation\/\" class=\"elementor-sub-item\">Property relocation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5057\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protection-against-wrongful-lease-termination\/\" class=\"elementor-sub-item\">Protection against wrongful lease termination<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5059\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-terms-lease-contracts\/\" class=\"elementor-sub-item\">Unfair terms in lease contracts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5060\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/return-property-inventory-fixtures\/\" class=\"elementor-sub-item\">Return of the property (inventory of fixtures)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5061\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/consequences-non-payment-rent\/\" class=\"elementor-sub-item\">The consequences of non-payment of rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5062\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rent-adjustment\/\" class=\"elementor-sub-item\">Rent Adjustment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5063\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-deposit-guarantees\/\" class=\"elementor-sub-item\">Rental Deposit Guarantees<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5064\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/short-term-lease\/\" class=\"elementor-sub-item\">Short-Term Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5065\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subsidized-housing\/\" class=\"elementor-sub-item\">Subsidized housing<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5066\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-home-insurance-obligations\/\" class=\"elementor-sub-item\">Tenant\u2019s home insurance obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-tenancy-agreement\/\" class=\"elementor-sub-item\">Tenants\u2019 rights in a tenancy agreement<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5068\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/changes-lease-during-term-contract\/\" class=\"elementor-sub-item\">Changes to the lease during the term of the contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5069\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/effects-separation-divorce-lease-contract\/\" class=\"elementor-sub-item\">The effects of separation or divorce on the lease contract<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1046\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-study\/\" class=\"elementor-item\">Our firm<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4323\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\/\" class=\"elementor-sub-item\">Our Team<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\" class=\"elementor-item\">Contact<\/a><\/li>\n<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-has-children menu-item-wpml-ls-2-en\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/\" role=\"menuitem\" class=\"elementor-item\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/en.png\"\n            alt=\"English\"\n            \n            \n    \/><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-fr wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-2-fr\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/\" title=\"Switch to French\" aria-label=\"Switch to French\" role=\"menuitem\" class=\"elementor-sub-item\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/fr.png\"\n            alt=\"French\"\n            \n            \n    \/><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-6f8a7583\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-1048\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Skills<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1038\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/divorce-attorney\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Divorce attorney<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2433\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/mutual-consent-divorce\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Mutual consent divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2445\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unilateral-divorce\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Unilateral divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2455\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protective-measures-for-the-conjugal-union-pmcu\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Protective measures for the conjugal union (PMCU)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2466\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/maintenance-contribution-divorce\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Maintenance contribution in case of divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2490\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/division-2nd-pillar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Division of the 2nd pillar<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2502\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/child-maintenance-obligation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Child maintenance obligation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2514\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/obligation-to-work\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Obligation to work<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2527\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/essential-living-expenses\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Essential living expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2538\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/visitation-rights\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Visitation rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2549\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/custody-rights\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Custody rights<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5090\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/cryptocurrency-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Cryptocurrency lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2561\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2573\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-taxation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Corporate taxation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2584\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/profit-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Profit tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/capital-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Capital tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2606\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-profit-distribution\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax on profit distribution<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2618\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withholding-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Withholding tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2629\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/stamp-duties\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Stamp duties<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2640\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-deductions\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax deductions<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2651\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/value-added-tax-vat\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Value Added Tax (VAT)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2662\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/income-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Income tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2674\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/wealth-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Wealth tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2685\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/expenditure-based-taxation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Expenditure-based taxation<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1039\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Employment Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2700\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-dismissal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Unfair dismissal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2711\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/job-abandonment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Job abandonment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2723\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/certificate-of-employment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Certificate of employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2734\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/immediate-termination-employment-contract\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Immediate termination of employment contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2745\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-contracts-switzerland\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Employment contracts in Switzerland<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2756\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/working-conditions-compensation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Working conditions and compensation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2767\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rights-obligations-employees-employers\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rights and obligations of employees and employers<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2778\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/worker-representation-workplace-conflicts\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Worker representation and workplace conflicts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2790\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/foreign-workers-employment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Foreign workers\u2019 employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2800\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payroll-portage\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payroll portage<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2812\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/traffic-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Traffic lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2823\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-nfluence-alcohol\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Driving under the influence of alcohol<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2834\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/speeding\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Speeding<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2845\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-influence-drugs\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Driving under the influence of drugs<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2856\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/drivers-license-suspension\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Driver\u2019s license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2868\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/warnings-road-traffic\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Warnings in Road Traffic<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2887\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/ordinary-driving-license-suspension\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Ordinary driving license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2924\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/security-withdrawal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Security withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2935\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/preventive-driving-license-withdrawal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Preventive driving license withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2947\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/permanent-revocation-driving-license\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Permanent revocation of the driving license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2959\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withdrawal-probationary-license\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Withdrawal of the probationary license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2970\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/via-sicura\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Via sicura<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2981\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/commercial-law-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Commercial law lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2993\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/public-limited-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Public limited company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3010\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/limited-liability-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Limited liability company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3022\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/sole-proprietorship\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Sole proprietorship<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3033\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/general-partnership\/\" class=\"elementor-sub-item\" tabindex=\"-1\">General partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3045\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/simple-partnership\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Simple partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-swiss-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Branch of a Swiss company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-of-a-foreign-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Branch of a Foreign Company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3078\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/shareholders-agreements\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Shareholders\u2019 agreements<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1044\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/real-estate-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Real Estate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1037\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criminal-law-attorney\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Criminal Law Attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1036\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Corporate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1042\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/private-law-attorney\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Private law attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1040\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lawyer-for-dispute-resolution\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Lawyer for dispute resolution<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4637\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Debt Collection Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4597\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-procedure\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Debt collection procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4596\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-request\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Debt collection request<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/request-to-continue-debt-collection\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Request to continue debt collection<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4594\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payment-order\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4593\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-to-payment-order\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Objection to the payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4592\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-lifting-procedures\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Objection lifting procedures<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/execution-seizure\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The execution of a seizure<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1034\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/competition-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Competition Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4621\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Lease Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4416\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/notice-periods-lease-law\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Notice periods in lease law<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4429\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/conciliation-mediation-rental-disputes\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Conciliation and mediation in rental disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4444\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/managing-noise-disturbances-neighborly-disputes\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Managing noise disturbances and neighborly disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4417\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/early-termination-lease\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Early Termination of a Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4458\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criteria-setting-initial-rent\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Criteria for setting the initial rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4482\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenant-obligations-when-relocating-abroad\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant obligations when relocating abroad<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4481\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/landlords-lien-rights\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Landlord\u2019s lien rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4506\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/eviction-procedures-illegal-occupation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Eviction procedures for illegal occupation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4505\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/role-real-estate-agencies-property-management-switzerland\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Real estate agencies in property management<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5048\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-and-obligations\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5049\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/repairs-and-maintenance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Repairs and maintenance<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5050\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-termination-procedure\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Lease termination procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5051\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-event-work-being-carried-out-dwelling\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s rights in the event of work being carried out in the dwelling<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5052\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lessors-rights-and-obligations\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The lessor\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5053\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subletting\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Subletting<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5054\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-right-pre-emption-sale-property\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s right of pre-emption in the event of sale of the property<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5055\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-expenses\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rental expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/procedure-rent-increases-during-lease-term\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The procedure for rent increases during the lease term<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5058\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/property-relocation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Property relocation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5057\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protection-against-wrongful-lease-termination\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Protection against wrongful lease termination<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5059\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-terms-lease-contracts\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Unfair terms in lease contracts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5060\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/return-property-inventory-fixtures\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Return of the property (inventory of fixtures)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5061\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/consequences-non-payment-rent\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The consequences of non-payment of rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5062\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rent-adjustment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rent Adjustment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5063\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-deposit-guarantees\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rental Deposit Guarantees<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5064\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/short-term-lease\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Short-Term Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5065\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subsidized-housing\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Subsidized housing<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5066\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-home-insurance-obligations\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s home insurance obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-tenancy-agreement\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenants\u2019 rights in a tenancy agreement<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5068\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/changes-lease-during-term-contract\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Changes to the lease during the term of the contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5069\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/effects-separation-divorce-lease-contract\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The effects of separation or divorce on the lease contract<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1046\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-study\/\" class=\"elementor-item\" tabindex=\"-1\">Our firm<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4323\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Our Team<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\" class=\"elementor-item\" tabindex=\"-1\">Contact<\/a><\/li>\n<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-has-children menu-item-wpml-ls-2-en\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/\" role=\"menuitem\" class=\"elementor-item\" tabindex=\"-1\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/en.png\"\n            alt=\"English\"\n            \n            \n    \/><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-fr wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-2-fr\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/\" title=\"Switch to French\" aria-label=\"Switch to French\" role=\"menuitem\" class=\"elementor-sub-item\" tabindex=\"-1\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/fr.png\"\n            alt=\"French\"\n            \n            \n    \/><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/header>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7352582f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7352582f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-715e4525\" data-id=\"715e4525\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c9924dd elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7c9924dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5470eb7e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"5470eb7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Take an appointment with an lawyer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-414154fb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"414154fb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6afe055\" data-id=\"6afe055\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a9b892b elementor-widget elementor-widget-heading\" data-id=\"5a9b892b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Value Added Tax (VAT) in Switzerland<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2786ce44 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2786ce44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d9f8537 elementor-widget elementor-widget-text-editor\" data-id=\"7d9f8537\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Value Added Tax (VAT) is an indirect consumption tax that was introduced in Switzerland in 1995 to replace the old turnover tax system. Swiss VAT is levied on goods and services sold in Switzerland. It is calculated based on the VAT rate applicable to the sold goods or services. Companies selling goods or services are required to collect VAT from their customers and remit it to the Swiss tax authorities. In Switzerland, all companies with an annual turnover of more than 100,000 CHF are required to comply with Swiss VAT (Art. 10 LTVA). Foreign companies conducting business transactions in Switzerland are also required to comply with Swiss VAT, unless they are exempt under an international tax treaty or only carry out VAT-exempt operations in Switzerland. The current Swiss legislation is the Federal Law governing value-added tax (LTVA), as well as its ordinance (OTVA).\u00a0<\/p><h2>Different VAT rates in Switzerland<\/h2><p>In Switzerland, there are three different VAT rates: the standard rate, the reduced rate, and the special rate. The standard rate is currently 7.7% and applies to most goods and services. The reduced rate is 2.5% and applies to basic necessities such as food, medicines, and books. The special rate is 3.7% and applies to accommodation services. However, starting from January 1, 2024, the standard rate will increase to 8.1%, the reduced rate to 2.6%, and the special rate for accommodation to 3.8%.<br \/>There are also exceptions to these VAT rates in Switzerland. For example, exports of goods are exempt from VAT. Imports of goods, on the other hand, are subject to import VAT (Art. 50 ss LTVA). Services performed outside Switzerland are not subject to Swiss VAT, but services performed in Switzerland are generally subject to Swiss VAT, regardless of the nationality of the service provider.<\/p><p>Certain goods and services are exempt from VAT in Switzerland. For example, medical services, banking operations, real estate rentals, and insurance are not subject to VAT. Cultural services, such as performances, concerts, and exhibitions, may also be exempt from VAT in Switzerland. Finally, there are special cases where the applied VAT rate depends on the use of the good or service.<\/p><h2>Tax obligations regarding VAT<\/h2><p>All companies that make VAT-liable sales must comply with VAT tax obligations. This includes invoicing, VAT declaration, and VAT recovery.<br \/>Invoicing is an important obligation for companies selling goods or services subject to VAT. Invoices must be issued in accordance with Swiss VAT rules and must include mandatory information such as the VAT number of the supplier and the customer.<\/p><p>VAT declaration is also an important obligation for companies. They must declare the VAT collected on their sales as well as the VAT they have paid on goods and services they have purchased. If the collected VAT is higher than the paid VAT, the company must remit the difference to the Swiss tax authorities.<\/p><p>Companies can also recover VAT on goods and services they have purchased for their activity. However, this recovery is subject to certain rules and procedures. Companies must provide proof of purchase and must comply with rules related to VAT deductions.<\/p><h2>Advantages and disadvantages of Swiss VAT<\/h2><p>Swiss VAT offers several advantages for businesses and consumers. Firstly, it simplifies taxation by avoiding the multiple taxes that exist in some countries. Secondly, it allows companies to deduct the VAT they have paid on their professional purchases, which can reduce their tax burden. Lastly, it generates significant revenues for the state, enabling it to finance public services.<br \/>However, Swiss VAT also has some disadvantages. Firstly, it can increase the cost of living for consumers who must pay a tax on every good or service they purchase. Secondly, it can be difficult to understand for individuals and small businesses not accustomed to managing tax obligations. Finally, it can lead to administrative burdens for companies that must comply with VAT tax obligations.<\/p><p>In conclusion, Swiss VAT is an important tax for businesses and the Swiss state. It is important for companies to properly understand the different VAT rates in force, as well as the exceptions to these rates and the tax obligations associated with them, to comply correctly.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-668c2ee3 elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-height-default\" data-id=\"668c2ee3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-44a3ccb2\" data-id=\"44a3ccb2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4eb0c8e elementor-widget elementor-widget-spacer\" data-id=\"4eb0c8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-42d22b6c\" data-id=\"42d22b6c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bef012 elementor-widget elementor-widget-heading\" data-id=\"2bef012\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Initial consultation <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bd1a7d elementor-widget elementor-widget-heading\" data-id=\"3bd1a7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">from 60 min to CHF 220.00<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f767a3 elementor-widget elementor-widget-text-editor\" data-id=\"1f767a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Take points of your situation with a specialized lawyer.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0d6c5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7f0d6c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f642f83 elementor-widget elementor-widget-text-editor\" data-id=\"7f642f83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You only want an appointment to ask some questions?<br \/><i><\/i>Not sure what to do?<br \/>Is your situation unclear?<\/p><p><strong>Opt for an initial consultation with a lawyer.<\/strong><\/p><p>You will then decide if you wish to proceed and our lawyers will give you the cost of the procedure according to your case. Appointments available in person or by videoconference.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1050a863 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1050a863\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Make an appointment with a lawyer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3e265a88 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e265a88\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-78cc83c7\" data-id=\"78cc83c7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-73367980 elementor-widget elementor-widget-heading\" data-id=\"73367980\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Need a lawyer in Lausanne? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b226d7e elementor-widget elementor-widget-heading\" data-id=\"2b226d7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Take an appointment now<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35f20753 elementor-widget elementor-widget-text-editor\" data-id=\"35f20753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>by calling our secretariat or by filling out the form below. Appointments available in person or by videoconference.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f8b130b elementor-hidden-phone elementor-widget elementor-widget-heading\" data-id=\"4f8b130b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">+41 21 566 77 \n 47<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28b25f8c elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"28b25f8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"tel:+41215667747\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">+41 21 566 77   47<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3cd000 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f3cd000\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32673113 elementor-hidden-desktop elementor-hidden-tablet elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"32673113\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Suivant&quot;,&quot;step_previous_label&quot;:&quot;Pr\\u00e9c\\u00e9dent&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Etude Lausanne - Mobile - EN\" aria-label=\"Etude Lausanne - Mobile - EN\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2641\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"32673113\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Value Added Tax (VAT)\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2641\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_6ca76f1 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6ca76f1\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_6ca76f1]\" id=\"form-field-field_6ca76f1\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"First name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_0c5e40a elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_0c5e40a\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTel\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_0c5e40a]\" id=\"form-field-field_0c5e40a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"T\u00e9l.\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-140cdfa7 elementor-hidden-phone elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"140cdfa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Suivant&quot;,&quot;step_previous_label&quot;:&quot;Pr\\u00e9c\\u00e9dent&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Etude Lausanne  - EN\" aria-label=\"Etude Lausanne  - EN\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2641\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"140cdfa7\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Value Added Tax (VAT)\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2641\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_6ca76f1 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6ca76f1\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_6ca76f1]\" id=\"form-field-field_6ca76f1\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"First name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_0c5e40a elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_0c5e40a\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTel\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_0c5e40a]\" id=\"form-field-field_0c5e40a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"T\u00e9l.\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-97a5ebb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97a5ebb\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a125236\" data-id=\"2a125236\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-555ccf5b elementor-widget elementor-widget-heading\" data-id=\"555ccf5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Need a lawyer in Lausanne? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-313d4205 elementor-widget elementor-widget-heading\" data-id=\"313d4205\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Take an appointment now<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b29d20d elementor-widget elementor-widget-text-editor\" data-id=\"1b29d20d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>by calling our secretariat or by filling out the form below. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5acae3c4 elementor-hidden-phone elementor-widget elementor-widget-heading\" data-id=\"5acae3c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">+41 21 566 77 \n 47<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-300aac54 elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"300aac54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"tel:+41215667747\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">+41 21 566 77   47<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12a38940 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"12a38940\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a3cf125 elementor-hidden-desktop elementor-hidden-tablet elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"3a3cf125\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Suivant&quot;,&quot;step_previous_label&quot;:&quot;Pr\\u00e9c\\u00e9dent&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Etude Lausanne - Mobile - EN\" aria-label=\"Etude Lausanne - Mobile - EN\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2641\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"3a3cf125\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Value Added Tax (VAT)\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2641\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_6ca76f1 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6ca76f1\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_6ca76f1]\" id=\"form-field-field_6ca76f1\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"First name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_0c5e40a elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_0c5e40a\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTel\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_0c5e40a]\" id=\"form-field-field_0c5e40a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"T\u00e9l.\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-605367f3 elementor-hidden-phone elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"605367f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Suivant&quot;,&quot;step_previous_label&quot;:&quot;Pr\\u00e9c\\u00e9dent&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Etude Lausanne  - EN\" aria-label=\"Etude Lausanne  - EN\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2641\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"605367f3\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Value Added Tax (VAT)\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2641\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_6ca76f1 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6ca76f1\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_6ca76f1]\" id=\"form-field-field_6ca76f1\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"First name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_0c5e40a elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_0c5e40a\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTel\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_0c5e40a]\" id=\"form-field-field_0c5e40a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"T\u00e9l.\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<footer class=\"elementor-section elementor-top-section elementor-element elementor-element-27c794ff elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"27c794ff\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4357c3ef\" data-id=\"4357c3ef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41cc89f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"41cc89f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2807f386 elementor-hidden-phone elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2807f386\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-16b55401\" data-id=\"16b55401\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-420cdac3 elementor-widget elementor-widget-image\" data-id=\"420cdac3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"900\" height=\"344\" src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png\" class=\"attachment-large size-large wp-image-983\" alt=\"\" srcset=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png 1103w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-300x115.png 300w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-768x294.png 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20688930 elementor-widget elementor-widget-text-editor\" data-id=\"20688930\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PBM Avocats &#8211; Law firm based in Geneva and Lausanne. Lawyers registered at the bars of Geneva and Vaud.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5478d2 elementor-align-left elementor-hidden-mobile elementor-widget elementor-widget-button\" data-id=\"f5478d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Our Team<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-609d27cd\" data-id=\"609d27cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-58710f14 elementor-widget elementor-widget-heading\" data-id=\"58710f14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">PBM Lawyers in Lausanne<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ad1ea7a elementor-widget elementor-widget-text-editor\" data-id=\"7ad1ea7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Rue de Mauborget 12,<\/p><p>1003 Lausanne<\/p><p>T. : <a href=\"tel:+41215667747\">+41 21 566 77 47<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43acba20 elementor-widget elementor-widget-google_maps\" data-id=\"43acba20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Rue%20de%20Mauborget%2012%2C%20%201003%20Lausanne&#038;t=m&#038;z=12&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t\t\taria-label=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7192014a elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7192014a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-23618360\" data-id=\"23618360\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ae474b elementor-widget elementor-widget-image\" data-id=\"8ae474b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"900\" height=\"344\" src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png\" class=\"attachment-large size-large wp-image-983\" alt=\"\" srcset=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png 1103w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-300x115.png 300w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-768x294.png 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42b04568 elementor-widget elementor-widget-text-editor\" data-id=\"42b04568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PBM Avocats &#8211; Law firm based in Geneva and Lausanne. Lawyers registered at the bars of Geneva and Vaud.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-127c307c elementor-widget elementor-widget-heading\" data-id=\"127c307c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">PBM Lawyers in Lausanne<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50b5d2ff elementor-widget elementor-widget-text-editor\" data-id=\"50b5d2ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Rue de Mauborget 12,<\/p><p>1003 Lausanne<\/p><p>T. : <a href=\"tel:+41215667747\">+41 21 566 77 47<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c84ea9b elementor-widget elementor-widget-google_maps\" data-id=\"5c84ea9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Rue%20de%20Mauborget%2012%2C%20%201003%20Lausanne&#038;t=m&#038;z=11&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t\t\taria-label=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-6eac1b0f elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"6eac1b0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Our Team<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5cf1faae elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cf1faae\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-20a81806\" data-id=\"20a81806\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4843ba66 elementor-widget elementor-widget-heading\" data-id=\"4843ba66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">All rights reserved - Reproduction prohibited - 2024 - Legal notice<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/footer>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Take an appointment with an lawyer Value Added Tax (VAT) in Switzerland The Value Added Tax (VAT) is an indirect consumption tax that was introduced in Switzerland in 1995 to replace the old turnover tax system. Swiss VAT is levied on goods and services sold in Switzerland. It is calculated based on the VAT rate &#8230; <a title=\"Value Added Tax (VAT)\" class=\"read-more\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/value-added-tax-vat\/\" aria-label=\"Read more about Value Added Tax (VAT)\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-2641","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/comments?post=2641"}],"version-history":[{"count":5,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2641\/revisions"}],"predecessor-version":[{"id":4059,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2641\/revisions\/4059"}],"wp:attachment":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/media?parent=2641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}