Change standard rate for Estonia and Switzerland (valid from 2024-01-01)

[l-naumann]

References: https://kpmg.com/us/en/home/insights/2023/06/tnf-switzerland-increase-of-vat-rates-effective-1-january-2024.html

https://kpmg.com/us/en/home/insights/2023/07/tnf-estonia-direct-indirect-tax-amendments.html