Practical Guide to Tax-Deducting Online Advertising Expenses

Federal Law of 29 November 2024 changed how businesses approach tax deductions of online advertising expenses.

Tax amendments taking effect as of 1 January 2025 set out conditions under which such expenses will not be allowed.

Federal Law of 7 April 2025 with effect as of 1 September 2025 prohibits advertising on “banned” social media platforms.

In our publication, we explore how businesses can navigate the tax and legal complexity associated with the recent amendments.