fix: backport Switzerland VAT rates update to version-15

[dinoweb]

Summary

Backport of #42902 from develop to version-15-hotfix.

Update Swiss VAT rates to reflect the changes that came into effect on January 1, 2024.

Rate Type	Old Rate	New Rate
Standard	7.7%	8.1%
Reduced	2.5%	2.6%
Accommodation	3.7%	3.8%

Reference

Official Swiss Federal Tax Administration:
https://www.estv.admin.ch/estv/en/home/value-added-tax/vat-rates-switzerland.html

Test Plan

• Create a new company with Switzerland as country
• Verify that the created tax templates show the correct rates (8.1%, 2.6%, 3.8%)

🤖 Generated with Claude Code

Summary by CodeRabbit

• Updates
  • Switzerland VAT rates have been updated: Normal VAT increased to 8.1%, Reduced VAT to 2.6%, and Lodging VAT to 3.8%.

_{✏️ Tip: You can customize this high-level summary in your review settings.}

[coderabbitai]

Walkthrough

The pull request updates Switzerland's VAT tax rates in the country-wise tax configuration file. Three VAT categories are modified: normal VAT rate increases from 7.70% to 8.10%, reduced VAT rate increases from 2.50% to 2.60%, and lodging VAT rate increases from 3.70% to 3.80%. The corresponding account names are updated to reflect these new rates. No changes are made to other countries' tax configurations.

🚥 Pre-merge checks | ✅ 3

✅ Passed checks (3 passed)

Check name	Status	Explanation
Description Check	✅ Passed	Check skipped - CodeRabbit’s high-level summary is enabled.
Title check	✅ Passed	The title clearly describes the main change: backporting Switzerland VAT rates update to version-15, which matches the file modifications updating Swiss VAT rates.
Docstring Coverage	✅ Passed	No functions found in the changed files to evaluate docstring coverage. Skipping docstring coverage check.

_{✏️ Tip: You can configure your own custom pre-merge checks in the settings.}

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