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Federal Act on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

The Federal Assembly of the Swiss Confederation,

based on Article 130 of the Federal Constitution1, and having considered the Dispatch of the Federal Council dated 25 June 20082,

decrees:

Title 1 General Provisions

Art. 1 Subject and principles

1The Con­fed­er­a­tion shall levy a gen­er­al con­sump­tion tax based on the sys­tem of net all-phase tax­a­tion with in­put tax de­duc­tion (Value Ad­ded Tax). The pur­pose of the tax is to tax non-busi­ness end use on Swiss ter­rit­ory.

2As Value Ad­ded Tax, it levies:

a.
a tax on goods and ser­vices sup­plied for con­sid­er­a­tion by tax­able per­sons on Swiss ter­rit­ory (do­mest­ic tax);
b.
a tax on the ac­quis­i­tion by re­cip­i­ents on Swiss ter­rit­ory of sup­plies from busi­nesses dom­i­ciled abroad (ac­quis­i­tion tax);
c.
a tax on the im­port of goods (im­port tax).

3 The tax is levied on the fol­low­ing prin­ciples:

a.
com­pet­it­ive neut­ral­ity;
b.
ef­fi­ciency of pay­ment and im­pos­i­tion;
c.
trans­fer­ab­il­ity.

Art. 2 Relationship to cantonal law

1Tick­et taxes and taxes on the trans­fer of title that are im­posed by the can­tons and com­munes do not qual­i­fy as taxes of the same nature as those defined in Art­icle 134 of the Fed­er­al Con­sti­tu­tion.

2They may be im­posed to the ex­tent they do not in­clude Value Ad­ded Tax in their as­sess­ment basis.

Art. 3 Definitions

In this Act:

a.
Swiss ter­rit­ory means the ter­rit­ory of the Swiss Con­fed­er­a­tion to­geth­er with the cus­toms en­claves ac­cord­ing to Art­icle 3 para­graph 2 of the Cus­toms Act of 18 March 20051 (CustA).
b.
Goods means mov­able and im­mov­able ob­jects and elec­tri­city, gas, heat­ing, re­fri­ger­a­tion and the like.
c.
Sup­ply means the con­ces­sion of a us­able eco­nom­ic as­set to a third party in ex­pect­a­tion of a con­sid­er­a­tion, even if it is re­quired by law or based on an of­fi­cial or­der.
d.
Sup­ply of goods means:
1.
the trans­fer of the power to dis­pose of a good com­mer­cially in one's own name;
2.
the de­liv­ery of a good on which work has been per­formed, even if the good is not altered by the work, but only tested, cal­ib­rated, reg­u­lated, checked for its func­tion or has been treated in an­oth­er way;
3.
mak­ing a good avail­able for use or ex­ploit­a­tion.
e.
Sup­ply of ser­vices means every sup­ply that is not a sup­ply of goods; a sup­ply of ser­vices is also made if:
1.
in­tan­gible as­sets and rights are made avail­able;
2.
an ac­tion is omit­ted or an ac­tion or a situ­ation is tol­er­ated.
f.
Con­sid­er­a­tion means an as­set which the re­cip­i­ent or, in place of the re­cip­i­ent, a third party ex­pends in re­turn for re­ceipt of a sup­ply.
g.2
Sov­er­eign activ­ity means an activ­ity of a pub­lic au­thor­ity or of a per­son or or­gan­isa­tion act­ing for a pub­lic au­thor­ity without busi­ness char­ac­ter, in par­tic­u­lar where it is not mar­ket­able and not in com­pet­i­tion with activ­it­ies of private sup­pli­ers, even if fees, con­tri­bu­tions or oth­er charges are levied for it.
h.3
Closely re­lated per­sons means:
1.
the own­ers of at least 20 per cent of the nom­in­al or ba­sic cap­it­al of a busi­ness or of an equi­val­ent par­ti­cip­a­tion in a part­ner­ship, or per­sons as­so­ci­ated with them;
2.
found­a­tions and as­so­ci­ations with which there is a par­tic­u­larly close eco­nom­ic, con­trac­tu­al or per­son­al re­la­tion­ship; pen­sion schemes are not re­garded as closely re­lated per­sons.
i.4
dona­tion means a vol­un­tary con­tri­bu­tion with the in­ten­tion of en­rich­ing the re­cip­i­ent without ex­pect­a­tion of a con­sid­er­a­tion in the VAT sense; a con­tri­bu­tion also qual­i­fies as a dona­tion if:
1.
the con­tri­bu­tion is men­tioned on one or more oc­ca­sions in a pub­lic­a­tion in neut­ral form, even if the name or the logo of the donor is used;
2.
it is a con­tri­bu­tion by pass­ive mem­bers and by pat­rons to as­so­ci­ations or to char­it­able or­gan­isa­tions; con­tri­bu­tions by pat­rons to char­it­able or­gan­isa­tions are also deemed to be dona­tions if the char­it­able or­gan­isa­tion vol­un­tar­ily grants its pat­rons ad­vant­ages in terms of its art­icles provided it in­forms the pat­ron that they have no right to be gran­ted the ad­vant­ages.
j.
Char­it­able or­gan­isa­tion means an or­gan­isa­tion which ful­fils the re­quire­ments that ap­ply for Dir­ect Fed­er­al Tax pur­su­ant to Art­icle 56 let­ter g DFTA.
k.
In­voice means any doc­u­ment by which the con­sid­er­a­tion for a sup­ply is settled with a third party, ir­re­spect­ive of how the doc­u­ment is titled in busi­ness trans­ac­tions.

1 SR 631.0
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
3 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
4 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 4 Samnaun and Sampuoir

1As long as the val­ley areas of Sam­naun and Sam­puoir re­main out­side Swiss cus­toms ter­rit­ory, this Act ap­plies in both val­ley areas only to ser­vices.1

2The loss of tax rev­en­ue suffered by the Con­fed­er­a­tion as a res­ult of para­graph 1 must be com­pensated for by the com­munes of Sam­naun and Valsot.2

3The Fed­er­al Coun­cil reg­u­lates the de­tails in con­sulta­tion with the com­munes of Sam­naun and Valsot. In do­ing so it shall take ap­pro­pri­ate ac­count of the sav­ings res­ult­ing from the lower cost of levy­ing the tax.3


1 As the leg­al suc­cessor to the com­mune of Tschlin, Valsot must from 1 Jan. 2013 com­pensate the Con­fed­er­a­tion for tax-free sup­plies made on its part of the cus­toms en­clave (AS 2012 3551).
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
3 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 5 Indexation

The Fed­er­al Coun­cil shall de­cide on the ad­just­ment of the Swiss franc amounts men­tioned in Art­icles 31 para­graph 2 let­ter c, 37 para­graph 1, 38 para­graph 1 and 45 para­graph 2 let­ter b, as soon as the Swiss con­sumer price in­dex has in­creased by more than 30 per cent since the most re­cent ad­just­ment.

Art. 6 Passing on of the tax

1The passing on of the tax is based on agree­ments gov­erned by private law.

2The civil courts are com­pet­ent to judge dis­putes about the passing on of the tax.

Art. 7 Place of supply of goods

1The place of sup­ply of goods is the place where:

a.
the good is loc­ated at the time of trans­fer of the power to dis­pose com­mer­cially of it, of its de­liv­ery or of its be­ing made avail­able for use or ex­ploit­a­tion;
b.
the trans­port or dis­patch of the good to the cus­tom­er or to a third party on his in­struc­tions be­gins.

2The place of sup­ply of elec­tri­city by cable, gas via the nat­ur­al gas dis­tri­bu­tion net­work or dis­trict heat­ing is deemed to be the place at which the re­cip­i­ents of the sup­ply have their re­gistered of­fice or a per­man­ent es­tab­lish­ment for which the sup­ply is made, or, in the ab­sence of such a re­gistered of­fice or such a per­man­ent es­tab­lish­ment, the place where the elec­tri­city, gas or dis­trict heat­ing is ac­tu­ally used or con­sumed.1

3In the case of the sup­ply of a good from abroad to Swiss ter­rit­ory, the place of sup­ply is deemed to be on Swiss ter­rit­ory, provided the sup­pli­er:

a.
has au­thor­isa­tion from the Fed­er­al Tax Ad­min­is­tra­tion (FTA) to im­port the good in its own name (de­clar­a­tion of sub­or­din­a­tion), and does not waive au­thor­isa­tion at the time of im­port; or
b.
makes sup­plies of goods un­der para­graph 1 let­ter b of the pre­ced­ing art­icle that are ex­empt from im­port tax un­der Art­icle 53 para­graph 1 let­ter a be­cause of the in­sig­ni­fic­ant tax amount, and makes a min­im­um turnover of 100 000 francs per year there­from.2

1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 In­ser­ted by No I oft he FA of 30 Sept. 2016, let. a in force since 1 Jan. 2018 and let. b in force since 1 Jan. 2019 (AS 2017 3575; BBl 2015 2615).

Art. 8 Place of supply of a service

1The place of sup­ply of a ser­vice is deemed, sub­ject to para­graph 2, to be the place at which the re­cip­i­ent of the ser­vice has its re­gistered of­fice or a per­man­ent es­tab­lish­ment for which the ser­vice is provided, or in the ab­sence of such a re­gistered of­fice or such a per­man­ent es­tab­lish­ment, its dom­i­cile or the place of his nor­mal abode.

2The place of sup­ply of the fol­low­ing ser­vices is deemed to be:

a.
for ser­vices that are typ­ic­ally sup­plied dir­ectly in the phys­ic­al pres­ence of in­di­vidu­als, even if ex­cep­tion­ally they are sup­plied at a dis­tance: the place where the per­son sup­ply­ing the ser­vice has his re­gistered of­fice or a per­man­ent es­tab­lish­ment, or in the ab­sence of such a re­gistered of­fice or such a per­man­ent es­tab­lish­ment the dom­i­cile or the place from which the per­son works; such ser­vices are in par­tic­u­lar: heal­ing treat­ments, ther­apies, nurs­ing, per­son­al hy­giene, mar­riage, fam­ily and life coun­selling, so­cial ser­vices and so­cial wel­fare ser­vices and child and youth care;
b.
for ser­vices sup­plied by travel agen­cies and event or­gan­isers: the place where the per­son sup­ply­ing the ser­vice has his re­gistered of­fice or a per­man­ent es­tab­lish­ment, or, in the ab­sence of such a re­gistered of­fice or such a per­man­ent es­tab­lish­ment, the dom­i­cile or the place from which the per­son works;
c.
for ser­vices in the area of cul­ture, the arts, sport, the sci­ence, schol­ar­ship, en­ter­tain­ment or sim­il­ar ser­vices, in­clud­ing ser­vices of the event or­gan­iser and re­lated ser­vices, if ap­plic­able: the place where these activ­it­ies are ac­tu­ally per­formed;
d.
for res­taur­ant sup­plies: the place where the sup­ply is ac­tu­ally made;
e.
for pas­sen­ger trans­port ser­vices: the place where trans­port ac­tu­ally takes place, as meas­ured by the dis­tance trav­elled; in the case of cross-bor­der trans­port, the Fed­er­al Coun­cil may or­der that short in­tern­al dis­tances may count as for­eign and short dis­tances abroad as in­tern­al dis­tances;
f.
for ser­vices in con­nec­tion with im­mov­able prop­erty: the place where the prop­erty is situ­ated; such ser­vices are in par­tic­u­lar: broker­age, man­age­ment, sur­vey and valu­ation of the prop­erty, ser­vices in con­nec­tion with the pur­chase or cre­ation of rights in rem, ser­vices in con­nec­tion with the pre­par­a­tion or the co­ordin­a­tion of con­struc­tion ser­vices, such as ar­chi­tec­tur­al, en­gin­eer­ing and con­struc­tion su­per­vi­sion ser­vices, sur­veil­lance of prop­er­ties and build­ings and ac­com­mod­a­tion ser­vices;
g.
for ser­vices in the area of in­ter­na­tion­al de­vel­op­ment co­oper­a­tion and hu­man­it­ari­an help: the place for which the ser­vice is destined.

Art. 9 Avoidance of distortion of competition

In or­der to avoid a dis­tor­tion of com­pet­i­tion due to the double tax­a­tion or non-tax­a­tion of cross-bor­der sup­plies, the Fed­er­al Coun­cil may, in di­ver­gence from Art­icle 3, reg­u­late the defin­i­tion of sup­plies of goods and ser­vices and, in di­ver­gence from Art­icles 7 and 8, de­term­ine the place of sup­ply.

Title 2 Domestic Tax

Chapter 1 Taxable Person

Art. 10 Principle

1Any per­son, ir­re­spect­ive of leg­al form, ob­jects and in­ten­tion to make a profit, is li­able to the tax if that per­son car­ries on a busi­ness and:

a.
makes sup­plies on Swiss ter­rit­ory through that busi­ness; or
b.
has its re­gistered of­fice, dom­i­cile or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory.1

1bisA per­son car­ries on a busi­ness if he:

a.
in­de­pend­ently per­forms a pro­fes­sion­al or com­mer­cial activ­ity with the aim of sus­tain­ably earn­ing in­come from sup­plies, ir­re­spect­ive of the amount of the in­flow of funds that do not qual­i­fy as a con­sid­er­a­tion un­der Art­icle 18 para­graph 2; and
b.
acts ex­tern­ally un­der his own name.2

1terThe pur­chase, hold­ing and sale of in­terests un­der Art­icle 29 para­graphs 2 and 3 qual­i­fies as a busi­ness activ­ity.3

2Ex­empt from tax li­ab­il­ity un­der para­graph 1 is any per­son who:

a.
with­in one year gen­er­ates on Swiss ter­rit­ory and abroad turnover from sup­plies of less than 100,000 francs that are not ex­empt from the tax without cred­it un­der Art­icle 21 para­graph 2;
b.
car­ries on a busi­ness based abroad that ex­clus­ively makes one or more of the fol­low­ing types of sup­plies on Swiss ter­rit­ory ir­re­spect­ive of turnover:
1.
sup­plies ex­empt from the tax,
2.
ser­vices whose place of sup­ply in terms of Art­icle 8 para­graph 1 is loc­ated on Swiss ter­rit­ory; not ex­empt from tax li­ab­il­ity is, however, any per­son who sup­plies tele­com­mu­nic­a­tion or elec­tron­ic ser­vices to re­cip­i­ents who are not li­able to the tax,
3.
sup­plies of elec­tri­city in cables, gas via the nat­ur­al gas dis­tri­bu­tion net­work and dis­trict heat­ing to per­sons li­able to the tax on Swiss ter­rit­ory;
c.
as a non-profit, vol­un­tar­ily-run sport­ing or cul­tur­al as­so­ci­ation or as a char­it­able or­gan­isa­tion gen­er­ates on Swiss ter­rit­ory and abroad with­in one year a turnover from sup­plies of less than 150,000 francs that are not ex­empt from the tax without cred­it un­der Art­icle 21 para­graph 2.4

2bisThe turnover is cal­cu­lated on the basis of the agreed con­sid­er­a­tions without the tax.5

3The place of busi­ness on Swiss ter­rit­ory and all do­mest­ic per­man­ent es­tab­lish­ments to­geth­er rep­res­ent a single tax­able per­son.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
3 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
4 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
5 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 11 Waiver of exemption from tax liability

1Any per­son who car­ries on a busi­ness and is ex­empt from tax li­ab­il­ity un­der Art­icle 10 para­graph 2 or 12 para­graph 3 has the right to waive ex­emp­tion from tax li­ab­il­ity.

2Ex­emp­tion from tax li­ab­il­ity must be waived for at least one tax peri­od.

Art. 12 Public authorities

1Among the pub­lic au­thor­it­ies, tax­able per­sons are the autonom­ous agen­cies of the Con­fed­er­a­tion, can­tons and com­munes and the oth­er pub­lic law in­sti­tu­tions.

2Agen­cies may com­bine as a single tax­able per­son. The com­bin­a­tion may be elec­ted for at the be­gin­ning of any tax peri­od. It must be re­tained for at least one tax peri­od.

3A tax­able per­son that is part of a pub­lic au­thor­ity is ex­empt from tax li­ab­il­ity as long as less than 100,000 francs turnover per year de­rive from tax­able sup­plies to per­sons oth­er than pub­lic au­thor­it­ies. The turnover is meas­ured by the agreed con­sid­er­a­tions without the tax.1

4The Fed­er­al Coun­cil de­term­ines what sup­plies made by pub­lic au­thor­it­ies qual­i­fy as busi­ness activ­ity and are there­fore tax­able.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 13 Group taxation

1Leg­al en­tit­ies with their re­gistered of­fice or a per­man­ent es­tab­lish­ment in Switzer­land which are closely as­so­ci­ated with one an­oth­er un­der the com­mon man­age­ment of a single leg­al en­tity may on ap­plic­a­tion com­bine as a single tax­able per­son (a VAT group). The group may also in­clude leg­al en­tit­ies which do not carry on a busi­ness, and in­di­vidu­als.

2The de­cision to com­bine as a VAT group may be made for the be­gin­ning of any tax peri­od. Ter­min­a­tion of a VAT group is pos­sible at the end of any tax peri­od.

Art. 14 Commencement and termination of tax liability and of exemption from tax liability

1Tax li­ab­il­ity com­mences:

a.
for busi­nesses with re­gistered of­fice, dom­i­cile or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory: with the com­mence­ment of the busi­ness activ­ity;
b.
for all oth­er busi­nesses: on mak­ing a sup­ply for the first time on Swiss ter­rit­ory.1

2Tax li­ab­il­ity ends:

a.
for busi­nesses with re­gistered of­fice, dom­i­cile or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory:
1.
on ces­sa­tion of the busi­ness activ­ity,
2.
on li­quid­a­tion of as­sets: with the con­clu­sion of the li­quid­a­tion pro­ced­ure;
b.
for all oth­er busi­nesses: at the end of the cal­en­dar year in which a sup­ply was made on Swiss ter­rit­ory for the last time.2

3Ex­emp­tion from tax li­ab­il­ity ends as soon as the total of the turnovers gen­er­ated in the last fin­an­cial year reaches the threshold in Art­icle 10 para­graph 2 let­ters a or c or 12 para­graph 3, or it is fore­see­able that the threshold will be ex­ceeded with­in 12 months of com­men­cing or ex­tend­ing the busi­ness activ­ity.

4Waiver of the ex­emp­tion from tax li­ab­il­ity may be de­clared at the earli­est for the be­gin­ning of the cur­rent tax peri­od.

5If the qual­i­fy­ing turnover of the tax­able per­son does not reach the turnover threshold un­der Art­icle 10 para­graph 2 let­ters a or c or 12 para­graph 3 and it is ex­pec­ted that the qual­i­fy­ing turnover will also not be reached in the fol­low­ing tax peri­od, the tax­able per­son must de-re­gister. De-re­gis­tra­tion is not pos­sible be­fore the end of the tax peri­od in which the qual­i­fy­ing turnover is not reached. Fail­ure to de-re­gister is deemed to be waiver of the ex­emp­tion from tax li­ab­il­ity un­der Art­icle 11. The waiver ap­plies from the be­gin­ning of the fol­low­ing tax peri­od.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 15 Joint liability

1Jointly and sev­er­ally li­able with the tax­able per­son are:

a.
part­ners in a simple part­ner­ship, a gen­er­al or lim­ited part­ner­ship with­in the scope of their civil law li­ab­il­ity;
b.
per­sons who vol­un­tar­ily con­duct or ar­range an auc­tion;
c.1
any per­son or un­in­cor­por­ated en­tity, with the ex­cep­tion of pen­sion schemes, that is a mem­ber of a VAT group (Art. 13) for all taxes pay­able by the group; if a per­son or un­in­cor­por­ated en­tity with­draws from the group, they are li­able only for the tax claims that have aris­en from their own busi­ness activ­ity;
d.
on trans­fer of a busi­ness: the pre­vi­ous tax debt­or for three years after the an­nounce­ment or re­port­ing of the trans­fer for tax claims that arose be­fore the trans­fer;
e.
on ter­min­a­tion of the tax li­ab­il­ity of a wound up leg­al en­tity, trad­ing com­pany or part­ner­ship without leg­al per­son­al­ity: the per­sons en­trus­ted with the li­quid­a­tion up to the amount of the li­quid­a­tion sur­plus;
f.
for the tax of a leg­al per­son that re­lo­cates its dom­i­cile abroad: the man­aging bod­ies up to the amount of the net as­sets of the leg­al en­tity.

2The per­sons des­ig­nated in para­graph 1 let­ters e and f are li­able only for the tax, in­terest and cost claims which arise or fall due un­der their man­age­ment; their li­ab­il­ity lapses if they can prove that they have done everything that could reas­on­ably be ex­pec­ted of them to as­cer­tain and sat­is­fy the tax claim.

3Li­ab­il­ity un­der Art­icle 12 para­graph 3 of the Fed­er­al Act of 22 March 19742 on Ad­min­is­trat­ive Crim­in­al Law (ACLA) is re­served.

4If a tax­able per­son as­signs claims from his busi­ness to third parties, the lat­ter are li­able on a sub­si­di­ary basis for the VAT in­cluded in the as­sign­ment if at the date of the as­sign­ment, the tax debt due to the FTA has not yet aris­en and a cer­ti­fic­ate of short­fall is avail­able.3

5The per­son jointly and sev­er­ally li­able has in pro­ceed­ings the same rights and ob­lig­a­tions as the tax­able per­son.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 SR 313.0
3 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 16 Succession to tax liability

1If a tax­able in­di­vidu­al dies, his rights and ob­lig­a­tions pass to his heirs. They are jointly and sev­er­ally li­able for the taxes owed by the de­ceased up to the amount of their share of the es­tate, in­clud­ing amounts re­ceived in ad­vance.

2A per­son who takes over a busi­ness ac­quires the tax rights and ob­lig­a­tions of his leg­al pre­de­cessor.

Art. 17 Tax substitution

Sat­is­fac­tion of the tax li­ab­il­ity of for­eign trad­ing com­pan­ies and for­eign part­ner­ships without leg­al per­son­al­ity is also the re­spons­ib­il­ity of their part­ners.

Chapter 2 Object of Taxation

Art. 18 Principle

1Do­mest­ic tax shall be levied on sup­plies made by tax­able per­sons on Swiss ter­rit­ory for con­sid­er­a­tion; they are tax­able un­less this Act provides oth­er­wise.

2Due to the ab­sence of any sup­ply, the fol­low­ing flows of funds in par­tic­u­lar do not qual­i­fy as a con­sid­er­a­tion:

a.
sub­sidies and oth­er pub­lic law con­tri­bu­tions, even if they are paid on the basis of a pub­lic ser­vice agree­ment or a pro­gramme agree­ment pur­su­ant to Art­icle 46 para­graph 2 of the Fed­er­al Con­sti­tu­tion;
b.
funds that tour­ist of­fices re­ceive ex­clus­ively from pub­lic law tour­ist charges and which they em­ploy on be­half of pub­lic au­thor­it­ies for the pub­lic good;
c.
con­tri­bu­tions from can­ton­al wa­ter, sewage or waste funds to waste dis­pos­al in­sti­tu­tions or wa­ter­works;
d.
dona­tions;
e.
con­tri­bu­tions to busi­nesses, in par­tic­u­lar in­terest free loans, re­cap­it­al­isa­tion pay­ments and writ­ten-off debts;
f.
di­vidends and oth­er profit shares;
g.
con­trac­tu­ally or leg­ally reg­u­lated cost shar­ing pay­ments that are paid by an or­gan­isa­tion­al unit, in par­tic­u­lar by a fund, to par­ti­cipants in a branch of the in­dustry;
h.
de­pos­its in par­tic­u­lar on pack­aging and con­tain­ers;
i.
pay­ments of dam­ages, sat­is­fac­tion and the like;
j.
re­mu­ner­a­tion for em­ploy­ment, such as board mem­bers' and trust­ees' fees, re­mu­ner­a­tion of au­thor­it­ies or pay;
k.
re­im­burse­ments, con­tri­bu­tions to and al­low­ances for sup­plies of goods de­livered abroad that are ex­empt from the tax un­der Art­icle 23 para­graph 2 num­ber 1;
l.
charges, con­tri­bu­tions or oth­er pay­ments re­ceived for sov­er­eign activ­it­ies.

Art. 19 Plurality of supplies

1Mu­tu­ally in­de­pend­ent sup­plies are treated sep­ar­ately.

2Two or more mu­tu­ally in­de­pend­ent sup­plies that are ag­greg­ated in­to one unit or are offered as a com­bin­a­tion of sup­plies may be treated as a unit ac­cord­ing to the pre­dom­in­ant sup­ply if they are made against an ag­greg­ate con­sid­er­a­tion and the pre­dom­in­ant sup­ply rep­res­ents by value at least 70 per cent of the ag­greg­ate con­sid­er­a­tion (com­bin­a­tion).

3Sup­plies that are eco­nom­ic­ally closely re­lated and in­ter­act with one an­oth­er in such a way that they must be re­garded as an in­di­vis­ible whole qual­i­fy as a unit­ary eco­nom­ic trans­ac­tion and must be treated ac­cord­ing to the char­ac­ter of the ag­greg­ate sup­ply.

4An­cil­lary sup­plies, in par­tic­u­lar pack­aging, are treated for tax pur­poses in the same way as the main sup­ply.

Art. 20 Attribution of supplies

1A sup­ply is deemed to be made by the per­son who ap­pears to the out­side world to be the sup­pli­er.

2If a per­son acts in the name of and for ac­count of an­oth­er per­son, the sup­ply is deemed to be made by the per­son rep­res­en­ted if the rep­res­ent­at­ive:

a.
can prove that he is act­ing as an agent and can clearly identi­fy the per­son rep­res­en­ted; and
b.
the ex­ist­ence of an agency re­la­tion­ship is ex­pressly no­ti­fied to the re­cip­i­ent of the sup­ply or is ob­vi­ous in the cir­cum­stances.

3If para­graph 1 ap­plies in a tri­an­gu­lar re­la­tion­ship, the sup­ply re­la­tion­ship between the per­son ap­pear­ing to the out­side world and the per­son ac­tu­ally mak­ing the sup­ply is qual­i­fied in the same way as the sup­ply re­la­tion­ship between the per­son act­ing in re­la­tion to the out­side world and the per­son re­ceiv­ing the sup­ply.

Art. 21 Supplies exempt from the tax without credit

1A sup­ply that is ex­empt from the tax without cred­it and for which tax­a­tion un­der Art­icle 22 is not op­ted for is not tax­able.

2Ex­empt from the tax without cred­it are:

1.
the trans­port of goods that is in­cluded in the re­served ser­vices un­der Art­icle 3 of the Postal Ser­vices Act of 30 April 19971;
2.
hos­pit­al treat­ment and med­ic­al treat­ment in hu­man medi­cine hos­pit­als, in­clud­ing closely re­lated sup­plies made by hos­pit­als and med­ic­al treat­ment and dia­gnost­ic centres. The dis­pens­ing of self-man­u­fac­tured or bought-in ar­ti­fi­cial limbs and or­tho­paed­ic equip­ment is deemed to be a tax­able sup­ply of goods;
3.
hu­man med­ic­al treat­ment provided by doc­tors, dent­ists, psy­cho­ther­ap­ists, chiro­pract­ors, physio­ther­ap­ists, na­tur­o­paths, mid­wives, nurs­ing pro­fes­sion­als or mem­bers of sim­il­ar med­ic­al and nurs­ing pro­fes­sions, provided the sup­pli­ers pos­sess a li­cence to prac­tise their pro­fes­sion: the Fed­er­al Coun­cil reg­u­lates the de­tails. The dis­pens­ing of self-man­u­fac­tured or bought-in ar­ti­fi­cial limbs and or­tho­paed­ic equip­ment is deemed to be a tax­able sup­ply of goods;
4.
the nurs­ing care ser­vices sup­plied by nurs­ing staff, nurs­ing or­gan­isa­tions and home aid (Spi­tex) or in homes, provided they are pre­scribed by a doc­tor;
5.
the sup­ply of hu­man or­gans by re­cog­nised med­ic­al in­sti­tu­tions and hos­pit­als and of hu­man whole blood by per­sons pos­sess­ing the ne­ces­sary li­cence;
6.
the ser­vices of com­munit­ies whose mem­bers are mem­bers of the pro­fes­sions lis­ted in num­ber 3, provided the ser­vices are sup­plied pro­por­tion­ately at cost price to the mem­bers for dir­ect per­form­ance of their activ­it­ies;
7.
the trans­port of sick or in­jured per­sons or per­sons with dis­ab­il­it­ies in vehicles spe­cially ad­ap­ted for the pur­pose;
8.2
sup­plies provided by so­cial as­sist­ance and so­cial se­cur­ity in­sti­tu­tions, sup­plies by char­it­able nurs­ing and home aid (Spi­tex) or­gan­isa­tions and by re­tire­ment, res­id­en­tial and nurs­ing homes;
9.
sup­plies re­lated to child and youth care provided by in­sti­tu­tions spe­cially fit­ted for the pur­pose;
10.
sup­plies closely re­lated to cul­tur­al and edu­ca­tion­al de­vel­op­ment of young people provided by char­it­able youth ex­change or­gan­isa­tions; young people with­in the mean­ing of this pro­vi­sion are per­sons up to the age of 25;
11.
the fol­low­ing sup­plies in the field of edu­ca­tion and train­ing:3
a.
sup­plies in the field of the edu­ca­tion of chil­dren and young people, of in­struc­tion, of train­ing, of fur­ther edu­ca­tion and of pro­fes­sion­al re-train­ing, in­clud­ing in­struc­tion giv­en by private teach­ers or at private schools,
b.
courses, lec­tures, and oth­er events of a sci­entif­ic or edu­ca­tion­al nature; lec­tur­ing activ­ity is ex­empt from the tax without cred­it, ir­re­spect­ive of wheth­er the fee is paid to the in­struct­ing per­son or his em­ploy­er,
c.
ex­am­in­a­tions car­ried out in the area of edu­ca­tion,
d.
or­gan­isa­tion­al ser­vices (in­clud­ing re­lated an­cil­lary ser­vices) provided by mem­bers of an in­sti­tu­tion that makes sup­plies ex­empt from the tax without cred­it un­der let­ters a-c, for this in­sti­tu­tion,
e.
or­gan­isa­tion­al ser­vices (in­clud­ing re­lated an­cil­lary ser­vices) for agen­cies of the Con­fed­er­a­tion, can­tons and com­munes that make sup­plies ex­empt from the tax without cred­it un­der let­ters a-c with or without con­sid­er­a­tion;
12.
the pro­vi­sion of staff by re­li­gious or philo­soph­ic­al non-profit in­sti­tu­tions for pur­poses of treat­ing the sick, of so­cial as­sist­ance and of so­cial se­cur­ity, of child and youth care, of edu­ca­tion and train­ing and for re­li­gious and char­it­able pur­poses and for the com­mon good;
13.
sup­plies that non-profit in­sti­tu­tions with polit­ic­al, trade uni­on, eco­nom­ic, re­li­gious, pat­ri­ot­ic, philo­soph­ic­al, phil­an­throp­ic, eco­lo­gic­al, sport­ing, cul­tur­al or civic ob­jects provide to their mem­bers against a con­tri­bu­tion laid down in stat­utes or reg­u­la­tions;
14.
cul­tur­al ser­vices of the types lis­ted be­low sup­plied dir­ectly to, or, if not sup­plied dir­ectly, im­me­di­ately per­ceiv­able by the pub­lic:4
a.
the­at­ric­al, mu­sic­al and cho­reo­graph­ic per­form­ances and film shows,
b.5
per­form­ances by act­ors, mu­si­cians, dan­cers and oth­er per­form­ing artists, sup­plies from per­sons that make an artist­ic con­tri­bu­tion to such per­form­ances, and sup­plies by fair­ground op­er­at­ors, in­clud­ing games of skill offered by the lat­ter,
c.
vis­its to mu­seums, gal­ler­ies, monu­ments, his­tor­ic­al sites and botan­ic­al and zo­olo­gic­al gar­dens,
d.
ser­vices of lib­rar­ies, archives and places for stor­ing doc­u­ments, in par­tic­u­lar the per­mit­ting of in­spec­tion of text, sound and im­age car­ri­ers on their premises; however, the sup­ply of goods (in­clud­ing lend­ing for use) by such in­sti­tu­tions is tax­able;
15.
con­sid­er­a­tions de­man­ded for sport­ing events, in­clud­ing con­sid­er­a­tions for par­ti­cip­a­tion in such events (e.g. start­ing money), to­geth­er with the an­cil­lary ser­vices in­cluded;
16.6
cul­tur­al ser­vices and the sup­ply of cul­tur­al works by their cre­at­ors, such as au­thors, com­posers, film makers, paint­ers, sculptors, and ser­vices sup­plied by pub­lish­ers and col­lect­ing so­ci­et­ies in or­der to cir­cu­late these works; the fore­go­ing also ap­plies to de­riv­at­ive works un­der Art­icle 3 of the Copy­right Act of 9 Oc­to­ber 19927 that are of a cul­tur­al nature;
17.8
sup­plies made at events such as bazaars, flea mar­kets and raffles held by or­gan­isa­tions that per­form activ­it­ies that are ex­empt from the tax without cred­it in the field of non-profit-mak­ing sports and cul­tur­al cre­ativ­ity, in the field of health care, so­cial as­sist­ance and so­cial se­cur­ity, and child and youth care, and by char­it­able nurs­ing and home care (Spi­tex) or­gan­isa­tions and by re­tire­ment, res­id­en­tial and nurs­ing homes, provided the events serve the pur­pose of sup­port­ing these or­gan­isa­tions fin­an­cially and are held ex­clus­ively for their be­ne­fit; sup­plies provided by so­cial as­sist­ance and so­cial se­cur­ity or­gan­isa­tions through second hand shops when the turnover thus gen­er­ated is used ex­clus­ively for their be­ne­fit;
18.9
in the in­sur­ance in­dustry
a.
in­sur­ance and re­in­sur­ance sup­plies,
b.
so­cial in­sur­ance sup­plies,
c.
the fol­low­ing sup­plies in re­la­tion to so­cial in­sur­ance and pre­ven­tion cam­paigns:
-
sup­plies made by so­cial in­sur­ance schemes to each oth­er
-
sup­plies made by ex­ec­ut­ive bod­ies as part of their stat­utory duty to run pre­ven­tion cam­paigns
-
sup­plies re­lated to ba­sic and con­tinu­ing pro­fes­sion­al edu­ca­tion and train­ing,
d.
sup­plies with­in the scope of the activ­ity as in­sur­ance agents or in­sur­ance brokers;
19.
the fol­low­ing turnovers in the field of money and cap­it­al trans­ac­tions:
a.
the grant­ing and broker­age of cred­its and the man­age­ment of cred­its by the lenders,
b.
the broker­age and as­sump­tion of li­ab­il­it­ies, sureties and oth­er se­cur­it­ies and guar­an­tees and the man­age­ment of col­lat­er­al by the lenders,
c.
turnovers, in­clud­ing those for broker­age, in de­pos­its and cur­rent ac­count trans­ac­tions, in pay­ment and trans­fer trans­ac­tions, in busi­ness with money claims, cheques and oth­er ne­go­ti­able pa­pers; however, the col­lec­tion of debts on be­half of the cred­it­or (debt col­lec­tion busi­ness) is tax­able,
d.
turnovers, in­clud­ing broker­age, re­lat­ing to leg­al tender (do­mest­ic and for­eign leg­al tender, such as cur­rency, bank notes, coins); tax­able, however, are col­lect­ors' items (bank notes and coins) that are nor­mally not used as leg­al tender,
e.
turnovers (spot and for­ward trans­ac­tions), in­clud­ing broker­age, of se­cur­it­ies, rights and de­riv­at­ives and of in­terests in com­pan­ies and oth­er forms of as­so­ci­ation; however, the safe-keep­ing and the man­age­ment of se­cur­it­ies, rights and de­riv­at­ives and of in­terests (es­pe­cially se­cur­ity de­pos­its) in­clud­ing fi­du­ciary in­vest­ments are tax­able,
f.10
the dis­tri­bu­tion of units in col­lect­ive in­vest­ment schemes un­der Art­icle 3 para­graph 1 of the Col­lect­ive In­vest­ment Schemes Act of 23 June 200611 (CISA), activ­it­ies in ac­cord­ance with Art­icle 3 para­graph 2 CISA, and the man­age­ment of col­lect­ive in­vest­ment schemes in ac­cord­ance with CISA by per­sons, who man­age or hold them in safe­keep­ing, fund man­age­ments, de­pos­it­ary banks and their agents; agents are all in­di­vidu­als or leg­al en­tit­ies, to whom the col­lect­ive in­vest­ments may del­eg­ate tasks un­der the CISA; the dis­tri­bu­tion of units in and the man­age­ment of in­vest­ment com­pan­ies with fixed cap­it­al un­der Art­icle 110 CISA are gov­erned by let­ter e;
20.
the trans­fer and the cre­ation of rights in rem in im­mov­able prop­erty and the sup­plies of com­munit­ies of con­domin­i­um own­ers to the con­domin­i­um own­ers, to the ex­tent the sup­plies con­sist of the pro­vi­sion of the com­mun­al prop­erty for use, its main­ten­ance, its re­pair and oth­er man­age­ment and the sup­ply of heat­ing and sim­il­ar goods;
21.
the pro­vi­sion of im­mov­able prop­erty and parts of im­mov­able prop­erty for use or ex­ploit­a­tion; tax­able, however, are:
a.
the rent­ing of res­id­en­tial and sleep­ing ac­com­mod­a­tion for guests and the rent­ing of halls and rooms in ho­tels and res­taur­ants,
b.
the rent­ing of camp­ing sites,
c.
the rent­ing or leas­ing of non-pub­lic places for park­ing mo­tor vehicles, un­less it is a non-in­de­pend­ent ser­vice an­cil­lary to an­oth­er prop­erty rent­al ex­empt from the tax without cred­it,
d.
the rent­ing and leas­ing of im­mov­able equip­ment and ma­chines be­long­ing to an op­er­at­ing fa­cil­ity, but not to a sports fa­cil­ity,
e.
the rent­ing of safe de­pos­it boxes,
f.
the rent­ing of ex­hib­i­tion stands and in­di­vidu­al rooms in ex­hib­i­tion and con­gress build­ings;
22.
the sup­ply of postal stamps val­id on Swiss ter­rit­ory and oth­er of­fi­cial stamps up to their prin­ted value;
23.12
turnovers from gambling, to the ex­tent that the gross gam­ing in­come is sub­ject to the casino tax un­der Art­icle 119 of the Gambling Act of 29 Septem­ber 201713 or the net profit achieved thereby is used in full for char­it­able pur­poses with­in the mean­ing of Art­icle 125 of the said Act;
24.
the sup­ply of used mov­able goods, which were used ex­clus­ively for the pro­vi­sion of sup­plies ex­empt by this art­icle from the tax without cred­it;
25.14
26.
the sale of ag­ri­cul­tur­al, forestry and mar­ket garden products cul­tiv­ated in their own busi­ness by farm­ers, for­est­ers or garden­ers, the sale of cattle by cattle deal­ers, and the sale of milk by milk col­lec­tion points to milk pro­cessing plants;
27.
pub­li­city ser­vices, which char­it­able or­gan­isa­tions provide for the be­ne­fit of third parties or third parties for the be­ne­fit of char­it­able or­gan­isa­tions;
28.15
sup­plies:
a.
between or­gan­isa­tion­al units with­in the same pub­lic au­thor­ity,
b.
between private or pub­lic law com­pan­ies owned wholly by pub­lic au­thor­it­ies and the pub­lic au­thor­it­ies that own them or their or­gan­isa­tion­al units,
c.
between in­sti­tu­tions or found­a­tions that were foun­ded ex­clus­ively by pub­lic au­thor­it­ies and the pub­lic au­thor­it­ies that foun­ded them or their or­gan­isa­tion­al units;
28bis.16the pro­vi­sion of staff by pub­lic au­thor­it­ies to oth­er pub­lic au­thor­it­ies;
29.
the ex­er­cise of ar­bit­ra­tion func­tions;
30.17
sup­plies between edu­ca­tion and re­search in­sti­tu­tions that are in­volved in edu­ca­tion and re­search co­oper­a­tion, provided those sup­plies are made as part of the co­oper­a­tion, ir­re­spect­ive of wheth­er the edu­ca­tion and re­search co­oper­a­tion is li­able to value ad­ded tax.

3Wheth­er a sup­ply men­tioned in para­graph 2 is ex­empt from the tax without cred­it is de­term­ined, sub­ject to para­graph 4, ex­clus­ively by its nature and re­gard­less of who makes or re­ceives the sup­ply.

4If a sup­ply in para­graph 2 is ex­empt from the tax without cred­it based on the at­trib­utes either of the sup­pli­er or of the re­cip­i­ent of the sup­ply, the ex­cep­tion ap­plies only for sup­plies that are provided or re­ceived by a per­son with these at­trib­utes.

5The Fed­er­al Coun­cil shall spe­cify in more de­tail the sup­plies ex­empt from the tax without cred­it; in do­ing so it shall ob­serve the prin­ciple of com­pet­it­ive neut­ral­ity.

6Or­gan­isa­tion­al units of a pub­lic au­thor­ity un­der para­graph 2 num­ber 28 are its agen­cies, its private and pub­lic com­pan­ies, provided no oth­er pub­lic au­thor­ity or oth­er third parties par­ti­cip­ate therein, and its in­sti­tu­tions and found­a­tions, provided the pub­lic au­thor­ity foun­ded them without the par­ti­cip­a­tion of oth­er pub­lic au­thor­it­ies or oth­er third parties.18

7The Fed­er­al Coun­cil shall de­term­ine which in­sti­tu­tions are deemed to be edu­ca­tion and re­search in­sti­tu­tions un­der para­graph 2 num­ber 30.19


1 [AS 1997 2452, 2000 2355 An­nex No 23, 2003 4297, 2006 2197 An­nex No 85, 2007 5645. AS 2012 4993 An­nex No I]. See now: Art. 18 of the Postal Ser­vices Act of 17 Dec. 2010 (SR 783.0).
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
3 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
4 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
5 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
6 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
7 SR 231.1
8 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
9 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
10 Amended by An­nex No 2 of the FA of 28 Sept. 2012, in force since 1 March 2013 (AS 2013 585; BBl 2012 3639).
11 SR 951.31
12 Amended by An­nex No II 4 of the Gambling Act of 29 Sept. 2017, in force since 1 Jan. 2019 (AS 2018 5103; BBl 2015 8387).
13 SR 935.51
14 Re­pealed by No I of the FA of 30 Sept. 2016, with ef­fect from 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
15 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). The cor­rec­tion by the Fed­er­al As­sembly Draft­ing Com­mit­tee dated 31 Aug. 2017 relates only to the French text (AS 2017 4857).
16 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
17 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
18 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
19 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 22 Option for the taxation of supplies exempt from the tax without credit

1The tax­able per­son may, sub­ject to para­graph 2, tax any sup­ply ex­empt from the tax without cred­it (op­tion), provided the tax is clearly de­tailed or a de­clar­a­tion is made on the tax re­turn.1

2The op­tion is ex­cluded for:

a.
sup­plies un­der Art­icle 21 para­graph 2 num­bers 18, 19 and 23;
b.2
sup­plies un­der Art­icle 21 para­graph 2 num­bers 20 and 21 if the good is used or is in­ten­ded to be used by the re­cip­i­ent ex­clus­ively for private res­id­en­tial pur­poses.

1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 23 Supplies exempt from the tax

1If a sup­ply is ex­empt from the tax un­der this art­icle, do­mest­ic tax is not pay­able on the sup­ply.

2Ex­empt from the tax are:

1.
the sup­ply of goods, un­less provided for use or ex­ploit­a­tion, that are trans­por­ted or dis­patched dir­ectly abroad;
2.1
the pro­vi­sion for use or ex­ploit­a­tion, in par­tic­u­lar the leas­ing or char­ter­ing of goods, provided the goods are pre­dom­in­antly used abroad by the re­cip­i­ent of the sup­ply it­self;
3.2
the sup­ply of goods that were demon­strably sub­ject to cus­toms con­trol on Swiss ter­rit­ory in con­nec­tion with a trans­it pro­ced­ure (Art. 49 CustA3), a cus­toms ware­hous­ing pro­ced­ure (Art. 50-57 CustA), a tem­por­ary ad­mis­sion pro­ced­ure (Art. 58 CustA), or in­ward pro­cessing pro­ced­ure (Art. 59 CustA), provided the pro­ced­ure was con­cluded in the prop­er man­ner or with sub­sequent ap­prov­al from the Fed­er­al Cus­toms Ad­min­is­tra­tion (FCA);
3bis.4
the sup­ply of goods which be­cause of stor­age in a bon­ded ware­house (Art. 62-66 CustA) were demon­strably sub­ject to cus­toms con­trol on Swiss ter­rit­ory and which have not ret­ro­spect­ively lost this cus­toms status;
4.
the move­ment or ar­ran­ging for the move­ment of goods abroad for reas­ons un­re­lated to a sup­ply of goods;
5.
the trans­port or dis­patch of goods in con­nec­tion with the im­port of goods and all re­lated sup­plies as far as the des­tin­a­tion to which the goods are to be trans­por­ted at the time the tax debt is in­curred un­der Art­icle 56; if no tax debt is in­curred, the de­cis­ive time is gov­erned by Art­icle 69 CustA by ana­logy;
6.
the trans­port or dis­patch of goods and all re­lated sup­plies in con­nec­tion with the ex­port of goods re­leased for free cir­cu­la­tion un­der cus­toms law;
7.5
trans­port ser­vices and an­cil­lary lo­gist­ic activ­it­ies, such as load­ing, un­load­ing, trans-ship­ment, clear­ing or tem­por­ary ware­hous­ing:
a.
in which the place of sup­ply of the ser­vice un­der Art­icle 8 para­graph 1 is on Swiss ter­rit­ory, al­though the ser­vice it­self is ex­clus­ively sup­plied abroad, or
b.
which are sup­plied in con­nec­tion with goods sub­ject to cus­toms con­trol;
8.
the sup­ply of air­craft to air­lines that carry on air trans­port and charter busi­ness com­mer­cially and whose turnovers from in­ter­na­tion­al flights ex­ceed those from do­mest­ic traffic; the re­fur­bish­ment, main­ten­ance and ser­vi­cing of air­craft which air­lines have ac­quired as part of a sup­ply of goods; the sup­ply, main­ten­ance and ser­vi­cing of goods built in­to these air­craft or of goods for their op­er­a­tion; the sup­ply of goods for the main­ten­ance of these air­craft and ser­vices that are destined for the im­me­di­ate needs of these air­craft and their loads;
9.
the ser­vices of in­ter­me­di­ar­ies act­ing ex­pressly in the name of and for ac­count of oth­ers, provided the brokered sup­ply is either ex­empt from the tax un­der this art­icle or is ef­fected ex­clus­ively abroad; if the brokered sup­ply is ef­fected both on Swiss ter­rit­ory and abroad, that part of the broker­age that relates to sup­plies abroad or sup­plies that are ex­empt from the tax un­der this art­icle is ex­empt from the tax;
10.
the sup­ply of ser­vices in their own name by travel agents and or­gan­isers of events, to the ex­tent they make use of sup­plies of goods and ser­vices by third parties that are provided abroad; if these sup­plies by third parties are provided both on Swiss ter­rit­ory and abroad, only that part of the ser­vice of the travel agent or of the or­gan­iser that relates to sup­plies abroad is ex­empt from the tax;
11.6
the sup­ply of goods un­der Art­icle 17 para­graph 1bis CustA to per­sons de­part­ing abroad or ar­riv­ing from abroad by air.

3A dir­ect ex­port un­der para­graph 2 num­ber 1 is con­sti­tuted if the good sup­plied is ex­por­ted abroad or to an open cus­toms ware­house or bon­ded ware­house without be­ing used on Swiss ter­rit­ory. In seri­al trans­ac­tions, the dir­ect ex­port ex­tends to all sup­pli­ers in­volved. The good sup­plied may, pri­or to ex­port, be pro­cessed or fin­ished by agents of the non-tax­able cus­tom­er.

4The Fed­er­al Coun­cil may, in or­der to safe­guard com­pet­it­ive neut­ral­ity, ex­empt trans­port in cross-bor­der air, rail or bus traffic from the tax.

5The Fed­er­al De­part­ment of Fin­ance (FDF) shall reg­u­late the con­di­tions by which do­mest­ic sup­plies of goods are ex­empt from the tax if be­ing ex­por­ted in tour­ist traffic and shall spe­cify the evid­ence re­quired.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
3 SR 631.0
4 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
5 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
6 In­ser­ted by No I 2 of the FA of 17 Dec. 2010 on the Pur­chase of Goods in Duty-Free Shops at Air­ports, in force since 1 June 2011 (AS 2011 1743; BBl 2010 2169).

Chapter 3 Assessment Basis and Tax Rates

Art. 24 Assessment basis

1The tax is cal­cu­lated on the con­sid­er­a­tion ac­tu­ally re­ceived. The con­sid­er­a­tion in­cludes in par­tic­u­lar the re­im­burse­ment of all costs, even if they are in­voiced sep­ar­ately, and the pub­lic law charges pay­able by the tax­able per­son. Para­graphs 2 and 6 re­main re­served.

2For sup­plies to closely re­lated per­sons (Art. 3 let. h), the con­sid­er­a­tion is deemed to be the amount that would be agreed between in­de­pend­ent third parties.

3For barter trans­ac­tions, the mar­ket value of each sup­ply is deemed to be the con­sid­er­a­tion for the oth­er sup­ply.

4For ex­change re­pairs, the con­sid­er­a­tion cov­ers only the wage for the work car­ried out.

5For sup­plies made in lieu of pay­ment, the con­sid­er­a­tion is deemed to be the amount which is thereby sat­is­fied.

6Not in­cluded in the as­sess­ment basis are:

a.
tick­et taxes, im­mov­able prop­erty trans­fer taxes and the VAT it­self pay­able on the sup­ply;
b.
amounts that the tax­able per­son re­ceives from the per­son re­ceiv­ing the sup­ply as re­im­burse­ment of out­lays made in his name and for his ac­count, provided they are de­tailed sep­ar­ately (trans­it­ory items);
c.
the por­tion of the con­sid­er­a­tion that, on sale of an im­mov­able good, relates to the value of the land;
d.
the can­ton­al con­tri­bu­tions to wa­ter, sewage or waste funds in­cluded in the price of dis­pos­al and sup­ply ser­vices, to the ex­tent that these con­tri­bu­tions are used by these funds to pay con­tri­bu­tions to dis­pos­al or­gan­isa­tions or wa­ter­works.

Art. 24a Margin taxation

1If the per­son li­able to tax has ac­quired col­lect­ors' items such as works of art, an­tiques and such­like, in or­der to cal­cu­late the tax he may de­duct the pur­chase price from selling price provided he has not de­duc­ted in­put tax from the pur­chase price (mar­gin tax­a­tion). If the pur­chase price is high­er than the selling price, the loss may be set off, in that the dif­fer­ence is de­duc­ted from tax­able turnover.

2If such col­lect­ors' items are im­por­ted by the re­seller, the im­port tax paid may be ad­ded to the pur­chase price.

3A per­son is deemed to be a re­seller if he acts for his own ac­count or for the ac­count of an­oth­er on the basis of a pur­chase or sales com­mis­sion agree­ment.

4The Fed­er­al Coun­cil shall de­term­ine what is deemed to be a col­lect­ors' item.

5If two or more col­lect­ors' items are pur­chased for an over­all price, the tax may be cal­cu­lated on the basis of the total dif­fer­ence between the over­all selling price and the over­all pur­chase price. The Fed­er­al Coun­cil shall reg­u­late the re­quire­ments.

1 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 25 Tax rates

1The tax rate is 7.7 per cent (stand­ard rate),1 sub­ject to para­graphs 2 and 3.

2The re­duced tax rate of 2.5 per cent ap­plies to:2

a.
the sup­ply of the fol­low­ing goods:
1.
tap wa­ter,
2.3
food­stuffs un­der the Food­stuffs Act of 20 June 20144, with the ex­cep­tion of al­co­hol­ic bever­ages,
3.
cattle, poultry, fish,
4.
grains,
5.
seeds, plant­ing roots and bulbs, liv­ing plants, cut­tings, scions and cut flowers and branches, in­clud­ing those used in ar­range­ments bou­quets, wreaths, etc.; if in­voiced sep­ar­ately, the sup­ply of these goods is also sub­ject to the re­duced tax rate, even if it is made in com­bin­a­tion with a sup­ply tax­able at the stand­ard rate,
6.
an­im­al feed, sil­age acids, scat­ter­ings for an­im­als,
7.
fer­til­isers, pesti­cides, mulch and oth­er ve­get­a­tion used as cov­er­ing ma­ter­i­al,
8.
med­ic­a­tion,
9.
news­pa­pers, magazines, books and oth­er prin­ted mat­ter without ad­vert­ising char­ac­ter of the kinds to be stip­u­lated by the Fed­er­al Coun­cil;
abis.5
elec­tron­ic news­pa­pers, magazines and books without ad­vert­ising char­ac­ter as defined by the Fed­er­al Coun­cil;
b.
the sup­ply of ser­vices of ra­dio and tele­vi­sion com­pan­ies, with the ex­cep­tion of ser­vices of a com­mer­cial nature;
c.
the sup­plies un­der Art­icle 21 para­graph 2 num­bers 14-16;
d.
ag­ri­cul­tur­al sup­plies that con­sist of land cul­tiv­a­tion dir­ectly re­lated to ini­tial pro­duc­tion or cul­tiv­a­tion of ini­tial pro­duc­tion products con­nec­ted with the land.

3For food­stuffs that form part of res­taur­ant sup­plies, the stand­ard rate ap­plies. A res­taur­ant sup­ply is the serving of food­stuffs provided the tax­able per­son pre­pares or serves the food­stuffs on the cus­tom­er's premises or the tax­able per­son main­tains spe­cial in­stall­a­tions for their con­sump­tion on the spot. If food­stuffs, with the ex­cep­tion of al­co­hol­ic bever­ages, are destined to be taken away or for de­liv­ery, the re­duced tax rate ap­plies provided suit­able or­gan­isa­tion­al meas­ures are taken to dif­fer­en­ti­ate these sup­plies from res­taur­ant sup­plies; if this is not the case, the stand­ard rate ap­plies. Where food­stuffs, with the ex­cep­tion of al­co­hol­ic bever­ages, are offered in vend­ing ma­chines, the re­duced tax rate ap­plies.6

4The tax on ac­com­mod­a­tion ser­vices is 3.7 per cent (spe­cial rate). The spe­cial rate ap­plies un­til 31 Decem­ber 2020 or, in the event that the time lim­it in Art­icle 196 num­ber 14 para­graph 1 of the Fed­er­al Con­sti­tu­tion is ex­ten­ded, un­til 31 Decem­ber 2027 at the latest. An ac­com­mod­a­tion ser­vice is the pro­vi­sion of ac­com­mod­a­tion, in­clud­ing the serving of break­fast, even if it is in­voiced sep­ar­ately.7

5The Fed­er­al Coun­cil shall spe­cify in great­er de­tail the goods and ser­vices des­ig­nated in para­graph 2; in do­ing so it shall ob­serve the prin­ciple of com­pet­it­ive neut­ral­ity.


1 First part of the sen­tence amended by No I of the O of 8 Nov. 2017 on the Tem­por­ary In­crease in VAT Rates to Fin­ance the Ex­pan­sion of the Rail­way In­fra­struc­ture, in force since 1 Jan. 2018 un­til 31 Dec. 2030 at latest (AS 2017 6305).
2 Amended by No I of the O of 8 Nov. 2017 on the Tem­por­ary In­crease in VAT Rates to Fin­ance the Ex­pan­sion of the Rail­way In­fra­struc­ture, in force since 1 Jan. 2018 un­til 31 Dec. 2030 at latest (AS 2017 6305).
3 Amended by An­nex No II 3 of the Food­stuffs Act of 20 June 2014, in force since 1 Mai 2017 (AS 2017 249; BBl 2011 5571).
4 SR 817.0
5 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
6 Amended by No IV of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
7 Amended by No II 1 of the FA of 16 June 2017, in force since 1 Jan. 2018 (AS 2017 7667; BBl 2017 3429 3443).

Chapter 4 Invoicing and VAT Details

Art. 26 Invoice

1The sup­pli­er must on re­quest is­sue the re­cip­i­ent of the sup­ply with an in­voice that sat­is­fies the re­quire­ments of para­graphs 2 and 3.

2The in­voice must clearly identi­fy the sup­pli­er, the re­cip­i­ent and the nature of the sup­ply and as a rule con­tain the fol­low­ing ele­ments:

a.1
the name and the loc­a­tion of the sup­pli­er in the form in which he presents him­self in busi­ness trans­ac­tions, a note that he is re­gistered as a tax­able per­son and the num­ber un­der which he is entered in the Re­gister of Tax­able Per­sons;
b.
the name and loc­a­tion of the re­cip­i­ent of the sup­ply in the form in which he presents him­self in busi­ness trans­ac­tions;
c.
the date or peri­od of the pro­vi­sion of the sup­ply, in the event that it dif­fers from the in­voice date;
d.
the nature, ob­ject and ex­tent of the sup­ply;
e.
the con­sid­er­a­tion for the sup­ply;
f.
the ap­plic­able tax rate and the tax amount pay­able on the con­sid­er­a­tion; if the con­sid­er­a­tion in­cludes the tax, de­tails of the ap­plic­able tax rate suf­fice.

3On in­voices is­sued by auto­mat­ic tills (re­ceipts), in­form­a­tion on the re­cip­i­ent of the sup­ply need not be in­cluded provided the con­sid­er­a­tion dis­closed on the re­ceipt does not ex­ceed an amount laid down by the Fed­er­al Coun­cil.


1 Amended by An­nex No 2 of the FA of 18 June 2010 on the Busi­ness Iden­ti­fic­a­tion Num­ber, in force since 1 Jan. 2011 (AS 2010 4989; BBl 2009 7855).

Art. 27 Incorrect or unauthorised VAT details

1Any per­son not entered in the Re­gister of Tax­able Per­sons or who uses the no­ti­fic­a­tion pro­ced­ure ac­cord­ing to Art­icle 38 may not in­clude VAT de­tails on in­voices.

2Any per­son who in­cludes VAT de­tails on an in­voice when not en­titled to do so, or who de­tails too high a tax for a sup­ply, shall owe the tax de­tailed un­less:

a.
the in­voice is cor­rec­ted in ac­cord­ance with para­graph 4; or
b.1
he shows prob­able cause that the Con­fed­er­a­tion has not suffered a loss of tax; tax is not lost if the re­cip­i­ent of the in­voice has not made an in­put tax de­duc­tion or if the in­put tax claimed has been re­paid to the Con­fed­er­a­tion.

3The leg­al con­sequences of para­graph 2 also ap­ply to cred­it notes, un­less the re­cip­i­ent of the cred­it note con­tests in writ­ing the tax de­tailed without au­thor­isa­tion or the ex­cess­ive tax amount.2

4An in­voice may be sub­sequently cor­rec­ted with­in the peri­od per­mit­ted by com­mer­cial law by a doc­u­ment re­quir­ing ac­know­ledge­ment of re­ceipt, which refers to and re­vokes the ori­gin­al in­voice.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Chapter 5 Input Tax Deduction

Art. 28 Principle

1The tax­able per­son may in the course of his busi­ness activ­ity, sub­ject to Art­icles 29 and 33, de­duct the fol­low­ing in­put taxes:

a.
the do­mest­ic tax in­voiced to him;
b.
the ac­quis­i­tion tax de­clared by him (Art. 45-49);
c.
the im­port tax paid or pay­able by him which has been as­sessed un­con­di­tion­ally or has been as­sessed con­di­tion­ally and fallen due as well as the tax de­clared by him for the im­port of goods (Art. 52 and 63).

2If the tax­able per­son has, in the course of a busi­ness activ­ity en­titling him to make an in­put tax de­duc­tion, pro­cured ag­ri­cul­tur­al, forestry or mar­ket garden products, cattle or milk from non-tax­able farm­ers, for­est­ers, garden­ers, cattle deal­ers or milk col­lect­ors, he may de­duct as in­put tax 2.5 per cent of the amount in­voiced.1

3De­duc­tion of the in­put tax un­der para­graph 1 is per­miss­ible if the tax­able per­son proves that he has paid the in­put tax.2


1 Amended by No I of the O of 8 Nov. 2017 on the Tem­por­ary In­crease in VAT Rates to Fin­ance the Ex­pan­sion of the Rail­way In­fra­struc­ture, in force since 1 Jan. 2017 un­til 31 Dec. 2030 at latest (AS 2017 6305).
2 Ori­gin­ally: para. 4. Ori­gin­al ver­sion of para. 3 re­pealed by No I of the FA of 30 Sept. 2016, with ef­fect from 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 28a Deduction of notional input tax

1The tax­able per­son may de­duct no­tion­al in­put tax if:

a.
he ac­quires an in­di­vidu­al­is­able move­able good in the course of a busi­ness activ­ity en­titling him to make an in­put tax de­duc­tion; and
b.
the VAT on ac­quis­i­tion of the good has not been openly passed on to him.

2The no­tion­al in­put tax is cal­cu­lated on the basis of the amount paid by the tax­able per­son. The amount paid is re­garded as in­clud­ing the tax at the tax rate ap­plic­able at the time of ac­quis­i­tion.

3No no­tion­al in­put tax may be de­duc­ted in re­spect of goods sub­ject to mar­gin tax­a­tion un­der Art­icle 24a.


1 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 29 Exclusion of the right to input tax deduction

1There is no right to make an in­put tax de­duc­tion on sup­plies and the im­port of goods which are used to make sup­plies that are ex­empt without cred­it from the tax and where the op­tion for their tax­a­tion has not been ex­er­cised.

1bisAn in­put tax de­duc­tion for sup­plies made abroad is pos­sible to the same ex­tent as if they had been made on Swiss ter­rit­ory and tax­a­tion had been op­ted for un­der Art­icle 22.1

2Not­with­stand­ing para­graph 1, there is a right to make an in­put tax de­duc­tion in the course of a busi­ness activ­ity en­titling the tax­able per­son to make an in­put tax de­duc­tion for the pur­chase, hold­ing and sale of in­terests and for re­or­gan­isa­tions as defined by Art­icle 19 or 61 of the Fed­er­al Act of 14 Decem­ber 19902 on Dir­ect Fed­er­al Tax­a­tion (DFTA).

3In­terests are par­ti­cip­a­tions in the cap­it­al of oth­er busi­nesses that are held with the in­tent of long-term in­vest­ment and con­fer sig­ni­fic­ant in­flu­ence. Par­ti­cip­a­tions of at least 10 per cent in the cap­it­al are deemed to be an in­terest.

4In or­der to as­cer­tain the de­duct­ible in­put tax, hold­ing com­pan­ies may base their cal­cu­la­tion on the busi­ness activ­ity of the busi­nesses held by them that gives rise to the right to make an in­put tax de­duc­tion.3


1 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 SR 642.11
3 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 30 Mixed use

1If the tax­able per­son also uses goods, parts there­of or ser­vices out­side his busi­ness activ­ity, or uses the same with­in his busi­ness activ­ity both for sup­plies en­titling the tax­able per­son to make an in­put tax de­duc­tion and for sup­plies that are ex­cluded from in­put tax de­duc­tion, he must cor­rect the in­put tax de­duc­tion in pro­por­tion to their use.

2If such a pre-sup­ply is pre­dom­in­antly used in the course of the busi­ness activ­ity in­volving sup­plies en­titling the tax­able per­son to make an in­put tax de­duc­tion, the in­put tax may be de­duc­ted in full and cor­rec­ted at the end of the tax peri­od (Art. 31).

Art. 31 Own use

1If the con­di­tions for in­put tax de­duc­tion are sub­sequently not ful­filled (own use), the in­put tax de­duc­tion must be cor­rec­ted at the point in time at which the con­di­tions are no longer ful­filled. The in­put tax pre­vi­ously de­duc­ted, in­clud­ing the parts cor­rec­ted as a sub­sequent in­put tax de­duc­tion, must be re­paid.

2Own use oc­curs in par­tic­u­lar where the tax­able per­son with­draws goods or ser­vices per­man­ently or tem­por­ar­ily from his busi­ness, provided on pro­cure­ment or con­tri­bu­tion of the whole or of its com­pon­ents he has made an in­put tax de­duc­tion or he has pro­cured the goods or ser­vices un­der the no­ti­fic­a­tion pro­ced­ure ac­cord­ing to Art­icle 38 which:

a.
he uses out­side his busi­ness activ­ity, in par­tic­u­lar for private pur­poses;
b.
he uses for a busi­ness activ­ity which does not en­title him to make the in­put tax de­duc­tion un­der Art­icle 29 para­graph 1;
c.
he hands over without con­sid­er­a­tion, without there be­ing a busi­ness reas­on; in the case of gifts of up to 500 francs per per­son and year and of ad­vert­ising gifts and samples with the aim of real­ising turnovers tax­able or ex­empt from the tax, a busi­ness reas­on will be pre­sumed auto­mat­ic­ally;
d.
on the ces­sa­tion of tax li­ab­il­ity are still sub­ject to his right of dis­pos­al.

3If in the peri­od between the re­ceipt of the sup­ply and the non-ful­fil­ment of the con­di­tions for the in­put tax de­duc­tion, the good or ser­vice was put to use, the in­put tax de­duc­tion must be cor­rec­ted in the amount of the fair value of the good or the ser­vice. To de­term­ine the fair value, the in­put tax amount is re­duced on a straight line basis for every year that has ex­pired by a fifth for mov­able goods and for ser­vices, and by a twen­ti­eth for im­mov­able goods. The ac­count­ing treat­ment is of no sig­ni­fic­ance. The Fed­er­al Coun­cil may, in jus­ti­fied cases, stip­u­late de­par­tures from the de­pre­ci­ation rules.

4If a good is used only tem­por­ar­ily out­side the busi­ness activ­ity or for a busi­ness activ­ity not en­titling the tax­able per­son to make an in­put tax de­duc­tion, the in­put tax de­duc­tion must be cor­rec­ted based on the amount of the tax that would be due on the rent that an in­de­pend­ent third per­son would charge there­for.

Art. 32 Subsequent input tax deduction

1If the con­di­tions for the in­put tax de­duc­tion arise later (sub­sequent in­put tax de­duc­tion), the in­put tax de­duc­tion may be made in the re­port­ing peri­od in which the con­di­tions arose. The in­put tax not de­duc­ted earli­er, in­clud­ing the por­tion cor­rec­ted for own use, may be de­duc­ted.

2If the good or the ser­vice was put in­to use in the time between re­ceipt or im­port of the sup­ply and the oc­cur­rence of the con­di­tions for the in­put tax de­duc­tion, the de­duct­ible in­put tax is lim­ited to the fair value of the good or the ser­vice. To de­term­ine the fair value, the in­put tax amount is re­duced on a straight line basis for every year that has ex­pired by a fifth for mov­able goods and for ser­vices, and by a twen­ti­eth for im­mov­able goods. The ac­count­ing treat­ment is of no sig­ni­fic­ance. The Fed­er­al Coun­cil may, in jus­ti­fied cases, stip­u­late de­par­tures from the de­pre­ci­ation rules.

3 If a good is used only tem­por­ar­ily out­side the busi­ness activ­ity or for a busi­ness activ­ity not en­titling the in­put tax de­duc­tion, the in­put tax de­duc­tion must be cor­rec­ted based on the amount of the tax that would be due on the rent that an in­de­pend­ent third per­son would charge there­for.

Art. 33 Reduction of the input tax deduction

1Flows of funds that are not deemed to be con­sid­er­a­tion (Art. 18 para. 2), do not res­ult in a re­duc­tion of the in­put tax de­duc­tion, sub­ject to para­graph 2.

2The tax­able per­son must re­duce his in­put tax de­duc­tion pro­por­tion­ately if he re­ceives money un­der Art­icle 18 para­graph 2 let­ters a-c.

Chapter 6 Calculation, Constitution and Prescription of the Tax Claim

Section 1 Time of Assessment

Art. 34 Tax period

1The tax is levied by tax peri­od.

2The tax peri­od is the cal­en­dar year.

3The FTA shall per­mit the tax­able per­son on re­quest to use the busi­ness year as the tax peri­od.1


1 Not yet in ef­fect.

Art. 35 Reporting period

1With­in the tax peri­od, the tax is re­por­ted:

a.
as a rule quarterly;
b.
for re­port­ing us­ing net tax rates (Art. 37 paras. 1 and 2): every six months;
c.
if there are reg­u­lar in­put tax sur­pluses: at the re­quest of the tax­able per­son, monthly.

2On ap­plic­a­tion, the FTA shall per­mit, in jus­ti­fi­able cases, oth­er re­port­ing peri­ods and shall stip­u­late the con­di­tions there­for.

Section 2 Amount of the Tax Claim and Notification Procedure

Art. 36 Effective reporting method

1In prin­ciple, the ef­fect­ive re­port­ing meth­od must be used.

2When ap­ply­ing the ef­fect­ive re­port­ing meth­od, the tax claim is cal­cu­lated as the dif­fer­ence between the do­mest­ic tax pay­able, the ac­quis­i­tion tax (Art. 45) and im­port tax de­clared in the trans­fer pro­ced­ure (Art. 63) and the in­put tax cred­it for the cor­res­pond­ing re­port­ing peri­od.

Art. 37 Reporting using the net tax rate and the flat tax rate methods

1If a tax­able per­son does not gen­er­ate more than 5,005,000 francs turnover from tax­able sup­plies an­nu­ally and in the same peri­od does not have to pay more than 103,000 francs in tax, cal­cu­lated at the net tax rate that ap­plies to him, he may re­port un­der the net tax rate meth­od.1

2When us­ing the net tax rate meth­od, the tax claim is de­term­ined by mul­tiply­ing the sum of the tax­able con­sid­er­a­tions, in­clud­ing tax, gen­er­ated in the re­port­ing peri­od by the net tax rate ap­proved by the FTA.

3The net tax rates take in­to ac­count the in­put tax amounts usu­al in the rel­ev­ant branch of the in­dustry. They are fixed by the FTA after con­sulta­tion with the in­dustry as­so­ci­ation con­cerned.2

4Au­thor­isa­tion to re­port un­der the net tax rate meth­od must be re­ques­ted from the FTA and the meth­od must be used for at least one tax peri­od. If the tax­able per­son elects for the ef­fect­ive re­port­ing meth­od, he may not change to the net tax rate meth­od for at least three years. Changes are pos­sible for the be­gin­ning of a tax peri­od.

5Pub­lic au­thor­it­ies and re­lated in­sti­tu­tions, in par­tic­u­lar private hos­pit­als and schools or li­censed trans­port un­der­tak­ings and as­so­ci­ations and found­a­tions may re­port us­ing the flat tax rate meth­od. The Fed­er­al Coun­cil shall reg­u­late the de­tails.


1 Amended by No I of the O of 8 Nov. 2017 on the Tem­por­ary In­crease in VAT Rates to Fin­ance the Ex­pan­sion of the Rail­way In­fra­struc­ture, in force since 1 Jan. 2017 un­til 31 Dec. 2030 at latest (AS 2017 6305).
2 Second sen­tence amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 38 Notification procedure

1If the tax cal­cu­lated at the stat­utory rate on the sales price ex­ceeds 10,000 francs or if the sale is made to a closely re­lated per­son, the tax­able per­son must ful­fil his re­port­ing and tax pay­ment ob­lig­a­tion by no­ti­fic­a­tion in the fol­low­ing cases:

a.1
re­or­gan­isa­tions in ac­cord­ance with Art­icles 19 or 61 DFTA2;
b.3
oth­er trans­fers of all or part of as­sets to an­oth­er tax­able per­son in the con­text of an in­cor­por­a­tion, li­quid­a­tion, re­or­gan­isa­tion, sale of busi­ness or a leg­al trans­ac­tion reg­u­lated in the Mer­gers Act of 3 Oc­to­ber 20034.

2The Fed­er­al Coun­cil may de­term­ine oth­er cases in which the no­ti­fic­a­tion pro­ced­ure must be, or may be, used.

3The no­ti­fic­a­tions must be made in the course of or­din­ary re­port­ing.

4By us­ing the no­ti­fic­a­tion pro­ced­ure, the ac­quirer ac­cepts the seller's as­sess­ment basis and the level of use en­titling to an in­put tax de­duc­tion in re­spect of the as­sets trans­ferred.

5If in the cases men­tioned in para­graph 1 the no­ti­fic­a­tion pro­ced­ure was not ap­plied but se­cur­ity is provided for the tax claim, the no­ti­fic­a­tion pro­ced­ure may no longer be ordered.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 SR 642.11
3 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
4 SR 221.301

Section 3 Constitution, Modification and Prescription of the Tax Claim

Art. 39 Form of reporting

1The tax shall be re­por­ted based on the agreed con­sid­er­a­tion.

2The FTA shall al­low the tax­able per­son on ap­plic­a­tion to re­port on the basis of the con­sid­er­a­tion col­lec­ted.

3The form of re­port­ing chosen must be re­tained for at least one tax peri­od.

4The FTA may re­quire the tax­able per­son to re­port on the basis of the con­sid­er­a­tion col­lec­ted if:

a.
he re­ceives to a sig­ni­fic­ant ex­tent con­sid­er­a­tions be­fore he per­forms the sup­ply or is­sues an in­voice; or
b.
there is reas­on­able sus­pi­cion that the tax­able per­son is ab­us­ing the pro­ced­ure of re­port­ing based on agreed con­sid­er­a­tions to ob­tain an un­law­ful be­ne­fit for him­self or a third party.

Art. 40 Constitution of the tax claim

1If re­port­ing is on the basis of agreed con­sid­er­a­tions, the right to make an in­put tax de­duc­tion is con­sti­tuted at the time of re­ceipt of the in­voice. The turnover tax debt is in­curred:

a.
on in­voicing;
b.
with the is­sue of a par­tial in­voice or with the col­lec­tion of the par­tial pay­ment, if the sup­plies give rise to a series of par­tial in­voices or par­tial pay­ments;
c.
with the col­lec­tion of the con­sid­er­a­tion on ad­vance pay­ments for sup­plies not ex­empt from the tax and for sup­plies without in­voice.

2If re­port­ing is based on col­lec­ted con­sid­er­a­tions, the right to make an in­put tax de­duc­tion is con­sti­tuted at the time of pay­ment. The turnover tax li­ab­il­ity is in­curred on col­lec­tion of the con­sid­er­a­tion.

3The right to make an in­put tax de­duc­tion based on the ac­quis­i­tion tax is con­sti­tuted at the time of re­port­ing the ac­quis­i­tion tax (Art. 47).

4The right to make an in­put tax de­duc­tion based on the im­port tax is con­sti­tuted at the end of the re­port­ing peri­od in which the tax was es­tab­lished.

Art. 41 Subsequent modification of the turnover tax liability and of the input tax deduction

1If the re­cip­i­ent of the sup­ply cor­rects paid or agreed con­sid­er­a­tions, the turnover tax li­ab­il­ity must be ad­jus­ted at the time when the cor­rec­tion is booked or the cor­rec­ted con­sid­er­a­tion is col­lec­ted.

2If the con­sid­er­a­tion ex­pen­ded by the tax­able per­son is cor­rec­ted, the turnover tax li­ab­il­ity must be ad­jus­ted at the time when the cor­rec­tion is booked or the cor­rec­ted con­sid­er­a­tion is paid.

Art. 42 Prescription of the right to establish the tax

1The right to es­tab­lish a tax claim pre­scribes five years from the end of the tax peri­od in which the tax claim was es­tab­lished.

2This pre­script­ive peri­od is in­ter­rup­ted by a writ­ten de­clar­a­tion re­quir­ing con­firm­a­tion of re­ceipt that is aimed at es­tab­lish­ing or cor­rect­ing the tax claim, a rul­ing, a de­cision on an ob­jec­tion, or a judg­ment. A cor­res­pond­ing in­ter­rup­tion of the pre­script­ive peri­od may also be achieved by the an­nounce­ment of an audit un­der Art­icle 78 para­graph 3 or the com­mence­ment of an un­an­nounced audit.

3If the pre­script­ive peri­od is in­ter­rup­ted by the FTA or an ap­peal body, the pre­script­ive peri­od be­gins to run again. It then runs for two years.

4The pre­script­ive peri­od shall be sus­pen­ded for as long as pro­ceed­ings un­der this Act re­lat­ing to tax of­fences are be­ing con­duc­ted in re­spect of the rel­ev­ant tax peri­od and the per­son li­able for pay­ment has been no­ti­fied (Art. 104 para. 4).

5In­ter­rup­tion and sus­pen­sion are ef­fect­ive to­wards all per­sons li­able for pay­ment.

6The right to es­tab­lish the tax claim in any case pre­scribes 10 years from the end of the tax peri­od in which the tax claim arose.

Art. 43 Validity of the tax claim

1The tax claim is made leg­ally bind­ing by:

a.
a rul­ing that has be­come leg­ally bind­ing, a de­cision on an ob­jec­tion that has be­come leg­ally bind­ing or a judg­ment that has be­come leg­ally bind­ing;
b.
the writ­ten re­cog­ni­tion or pay­ment without re­ser­va­tion of an as­sess­ment no­tice by the tax­able per­son;
c.
the pre­scrip­tion of the right to es­tab­lish the tax.

2Un­til they are leg­ally bind­ing, the re­turns sub­mit­ted and paid may be cor­rec­ted.

Art. 44 Assignment and pledge of the tax claim

1The tax­able per­son may as­sign and pledge his tax claim in ac­cord­ance with the pro­vi­sions of private law.

2The rights of the FTA, namely to ob­ject and to take meas­ures to se­cure the tax, are not af­fected by the as­sign­ment or pledge.1


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Title 3 Acquisition Tax

Art. 45 Liability for acquisition tax

1The fol­low­ing are sub­ject to the ac­quis­i­tion tax:

a.1
sup­plies of ser­vices by busi­nesses based abroad that are not entered in the Re­gister of Tax­able Per­sons where the place of sup­ply un­der Art­icle 8 para­graph 1 is situ­ated on Swiss ter­rit­ory, with the ex­cep­tion of tele­com­mu­nic­a­tion or elec­tron­ic ser­vices sup­plied to non-tax­able re­cip­i­ents;
b.
the im­port of data stor­age me­dia without mar­ket value with the ser­vices and rights in­cluded therein (Art. 52 para. 2);
c.2
sup­plies of im­mov­able goods on Swiss ter­rit­ory that are not sub­ject to im­port tax and which are made by busi­nesses based abroad and which are not entered in the Re­gister of Tax­able Per­sons, with the ex­cep­tion of mak­ing such goods avail­able for use or ex­ploit­a­tion;
d.3
the sup­ply of elec­tri­city in cables, gas via the nat­ur­al gas dis­tri­bu­tion net­work and dis­trict heat­ing by busi­nesses based abroad to per­sons li­able to tax on Swiss ter­rit­ory.

2The re­cip­i­ent of sup­plies un­der para­graph 1 is li­able to the tax, provided he:4

a.
is li­able to the tax un­der Art­icle 10; or
b.5
pro­cures such sup­plies for more than 10,000 francs in the cal­en­dar year.

1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
3 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
4 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
5 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 45a Supplies not subject to acquisition tax

Sup­plies that are ex­empt from do­mest­ic tax without cred­it un­der Art­icle 21 or ex­empt from the do­mest­ic tax un­der Art­icle 23 are not sub­ject to the ac­quis­i­tion tax.

1 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 46 Tax assessment and tax rates

The pro­vi­sions of Art­icles 24 and 25 ap­ply to tax as­sess­ment and the tax rates.

Art. 47 Tax and reporting period

1For tax­able per­sons un­der Art­icle 45 para­graph 2 let­ter a, the same tax and re­port­ing peri­ods ap­ply as for the do­mest­ic tax (Art. 34 and 35).

2The tax and re­port­ing peri­od for tax­able per­sons un­der Art­icle 45 para­graph 2 let­ter b is the cal­en­dar year.

Art. 48 Constitution and prescription of the right to establish the acquisition tax debt

1The ac­quis­i­tion tax debt is in­curred:

a.
with the pay­ment of the con­sid­er­a­tion for the sup­ply;
b.
in the case of tax­able per­sons un­der Art­icle 45 para­graph 2 let­ter a who re­port on the basis of agreed con­sid­er­a­tions (Art. 40 para. 1) at the time of re­ceipt of the in­voice, and for sup­plies without in­voicing on pay­ment of the con­sid­er­a­tion.

2Pre­scrip­tion of the right to es­tab­lish the tax and leg­ally bind­ing ef­fect are gov­erned by Art­icles 42 and 43.

Art. 49 Joint and several liability, tax succession and substitution

For joint and sev­er­al li­ab­il­ity, tax suc­ces­sion and sub­sti­tu­tion, the pro­vi­sions of Art­icles 15-17 ap­ply.

Title 4 Import Tax

Art. 50 Applicable law

For the tax on the im­port of goods, the cus­toms le­gis­la­tion ap­plies, un­less the fol­low­ing pro­vi­sions provide oth­er­wise.

Art. 51 Tax liability

1Any per­son who is a cus­toms debt­or un­der Art­icle 70 para­graphs 2 and 3 CustA1 is li­able to the tax.

2Joint and sev­er­al li­ab­il­ity un­der Art­icle 70 para­graph 3 CustA does not ap­ply to per­sons who file cus­toms de­clar­a­tions com­mer­cially (Art. 109 CustA) if the im­port­er:

a.
is en­titled to make an in­put tax de­duc­tion (Art. 28);
b.2
has the im­port tax debt charged via the FCA's cent­ral­ised set­tle­ment pro­ced­ure (CSP) ac­count; and
c.
has com­mis­sioned the per­son who files cus­toms de­clar­a­tions com­mer­cially to act as his dir­ect agent.

3The FCA may re­quire the per­son who is­sues cus­toms de­clar­a­tions com­mer­cially to provide evid­ence of his au­thor­ity as an agent.3


1 SR 631.0
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
3 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 52 Taxable object

1The tax­able ob­ject is:

a.
the im­port of goods, in­clud­ing the ser­vices and rights con­tained therein;
b.
the re­lease of goods un­der Art­icle 17 para­graph 1bis CustA1 for free cir­cu­la­tion by per­sons ar­riv­ing by air from abroad.2

2If, on the im­port of data stor­age me­dia, no mar­ket value can be es­tab­lished and if the im­port is not ex­empt from tax un­der Art­icle 53, no im­port tax is due there­on and the pro­vi­sions con­cern­ing the ac­quis­i­tion tax (Art. 45-49) ap­ply.3

3The pro­vi­sions of Art­icle 19 ap­ply to a plur­al­ity of sup­plies.


1 SR 631.0
2 Amended by No I 2 of the FA of 17 Dec. 2010 on the Pur­chase of Goods in Duty-Free Shops at Air­ports, in force since 1 June 2011 (AS 2011 1743; BBl 2010 2169).
3 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 53 Tax exempt imports

1Ex­empt from the tax is the im­port of:

a.
goods in small quant­it­ies, of in­sig­ni­fic­ant value or with an in­sig­ni­fic­ant tax amount; the FDF shall is­sue more de­tailed pro­vi­sions;
b.
hu­man or­gans by re­cog­nised med­ic­al in­sti­tu­tions and hos­pit­als and of hu­man whole blood by per­sons pos­sess­ing the ne­ces­sary li­cence;
c.
works of art that were per­son­ally cre­ated by paint­ers or sculptors and are brought onto Swiss ter­rit­ory by them or on their be­half, sub­ject to Art­icle 54 para­graph 1 let­ter c;
d.
goods that are ex­empt from cus­toms du­ties un­der Art­icle 8 para­graph 2 let­ters b-d, g and i-l CustA1;
e.
goods un­der Art­icle 23 para­graph 2 num­ber 8 that are im­por­ted as part of a sup­ply of goods by air­lines un­der Art­icle 23 para­graph 2 num­ber 8 or are brought onto Swiss ter­rit­ory by such air­lines, provided they have pro­cured the goods pri­or to im­port as part of a sup­ply of goods and after the im­port use them for their own busi­ness activ­it­ies en­titling the tax­able per­son to make an in­put tax de­duc­tion (Art. 28);
f.
goods that have been as­sessed un­der the ex­port pro­ced­ure (Art. 61 CustA) and are re­turned un­altered to the con­signor on Swiss ter­rit­ory, provided they have not been ex­empt from the tax be­cause of ex­port; if the amount of tax is sub­stan­tial, the tax ex­emp­tion with cred­it is gran­ted by re­im­burse­ment; the pro­vi­sions of Art­icle 59 ap­ply by ana­logy;
g.2
elec­tri­city in cables, gas via the nat­ur­al gas dis­tri­bu­tion net­work and dis­trict heat­ing;
h.
goods that are de­clared tax free in treat­ies gov­erned by in­ter­na­tion­al law;
i.
goods that are im­por­ted onto Swiss ter­rit­ory for tem­por­ary ad­mis­sion un­der Art­icles 9 and 58 CustA or for in­ward pro­cessing un­der Art­icles 12 and 59 CustA un­der the pro­ced­ure with en­ti­tle­ment to re­im­burse­ment, sub­ject to Art­icle 54 para­graph 1 let­ter d;
j.
goods that are tem­por­ar­ily im­por­ted onto Swiss ter­rit­ory by a per­son re­gistered on Swiss ter­rit­ory as a tax­able per­son for job pro­cessing un­der a work and la­bour con­tract and which are as­sessed un­der the pro­ced­ure for in­ward pro­cessing as be­ing con­di­tion­ally due for pay­ment (sus­pens­ive pro­ced­ure) (Art. 12 and 59 CustA);
k.
goods that were ex­por­ted from Swiss ter­rit­ory un­der Art­icle 9 and 58 CustA for tem­por­ary ad­mis­sion or un­der Art­icles 13 and 60 CustA for out­ward job pro­cessing un­der a work and la­bour con­tract and are re­turned to the con­signor on Swiss ter­rit­ory, sub­ject to Art­icle 54 para­graph 1 let­ter e;
l.
goods that have been taken abroad for job pro­cessing un­der a work and la­bour con­tract un­der the ex­port pro­ced­ure (Art. 61 CustA) and are re­turned to the con­signor on Swiss ter­rit­ory, sub­ject to Art­icle 54 para­graph 1 let­ter f.

2The Fed­er­al Coun­cil may ex­empt from the im­port tax goods that it de­clares ex­empt from cus­toms du­ties un­der Art­icle 8 para­graph 2 let­ter a CustA.


1 SR 631.0
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 54 Assessment basis

1The tax is cal­cu­lated:

a.
on the con­sid­er­a­tion, if the goods are im­por­ted in ful­fil­ment of a sales or com­mis­sion trans­ac­tion;
b.
on the con­sid­er­a­tion for sup­plies of goods un­der work and la­bour con­tracts or for work with­in the mean­ing of Art­icle 3 let­ter d num­ber 2 us­ing goods re­leased for free cir­cu­la­tion (Art. 48 CustA2) and car­ried out by a per­son not re­gistered on Swiss ter­rit­ory as a tax­able per­son;
c.
on the con­sid­er­a­tion for work car­ried out abroad on be­half of artists and sculptors on their own works of art (Art. 3 let. d no. 2), provided the works of art were brought onto Swiss ter­rit­ory by them or on their be­half;
d.
on the con­sid­er­a­tion for the use of goods that were im­por­ted for tem­por­ary ad­mis­sion un­der Art­icles 9 and 58 CustA, provided the amount of tax due on this con­sid­er­a­tion is sub­stan­tial; if no or a re­duced con­sid­er­a­tion is de­man­ded for the tem­por­ary use, the con­sid­er­a­tion that would be charged by an in­de­pend­ent third party ap­plies;
e.
on the con­sid­er­a­tion for the work car­ried out abroad on goods (Art. 3 let. d no. 2) that were ex­por­ted un­der Art­icles 9 and 58 CustA for tem­por­ary ad­mis­sion or un­der Art­icles 13 and 60 CustA for out­ward job pro­cessing un­der a work and la­bour con­tract and are re­turned to the con­signor on Swiss ter­rit­ory;
f.
on the con­sid­er­a­tion for the work car­ried out abroad on goods (Art. 3 let. d no. 2), provided they have been taken abroad for job pro­cessing un­der a work and la­bour con­tract un­der the ex­port pro­ced­ure (Art. 61 CustA) and are re­turned to the con­signor on Swiss ter­rit­ory;
g.3
on the mar­ket value in the re­main­ing cases; the mar­ket value is what the im­port­er, at the level at which the im­port is ef­fected, would have to pay to ob­tain the same goods from an in­de­pend­ent sup­pli­er in the source land of the goods at the time that the im­port tax debt is in­curred un­der Art­icle 56 un­der the con­di­tions of free com­pet­i­tion.

2If the tax cal­cu­la­tion is based on the con­sid­er­a­tion, the con­sid­er­a­tion paid or pay­able by the im­port­er or by a third party in his stead un­der Art­icle 24 ap­plies, sub­ject to Art­icle 18 para­graph 2 let­ter h. If the con­sid­er­a­tion is altered sub­sequently, Art­icle 41 ap­plies by ana­logy.

3The as­sess­ment basis must in­clude, if not already in­cluded:

a.
the taxes, cus­toms du­ties and oth­er charges in­curred out­side Swiss ter­rit­ory and as a res­ult of the im­port, with the ex­cep­tion of the Value Ad­ded Tax be­ing levied;
b. 4
the costs of the trans­port or dis­patch and all re­lated sup­plies as far as the des­tin­a­tion on Swiss ter­rit­ory to which the goods are to be trans­por­ted at the time im­port tax debt un­der Art­icle 56 is in­curred; if this loc­a­tion is un­known, the des­tin­a­tion is the place where the trans-ship­ment takes place on Swiss ter­rit­ory after im­port tax debt is in­curred.

4If doubt ex­ists as to the cor­rect­ness of the cus­toms de­clar­a­tion or val­ues are lack­ing, the FCA may es­tim­ate the tax as­sess­ment basis at its fair dis­cre­tion.

5Price or value in­form­a­tion ex­pressed in for­eign cur­rency ad­duced in de­term­in­ing the as­sess­ment basis must be con­ver­ted in­to Swiss francs at the ex­change rate (of­fer) pre­vail­ing on the stock ex­change day im­me­di­ately pri­or to the in­cur­rence of the im­port tax debt un­der Art­icle 56.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 SR 631.0
3 The cor­rec­tion by the Fed­er­al As­sembly Draft­ing Com­mit­tee dated 28 April 2016, pub­lished on 10 May 2016, con­cerns the French text only (AS 2016 1357).
4 The cor­rec­tion by the Fed­er­al As­sembly Draft­ing Com­mit­tee dated 28 April 2016, pub­lished on 10 May 2016, con­cerns the French text only (AS 2016 1357).

Art. 55 Tax rates

1The tax on the im­port of goods is 7.7 per cent, sub­ject to para­graph 2.

2The tax is 2.5 per cent on the im­port of goods un­der Art­icle 25 para­graph 2 let­ter a and abis.


1 Amended by No I of the O of 8 Nov. 2017 on the Tem­por­ary In­crease in VAT Rates to Fin­ance the Ex­pan­sion of the Rail­way In­fra­struc­ture, in force since 1 Jan. 2017 un­til 31 Dec. 2030 at latest (AS 2017 6305).

Art. 56 Incurrence, prescription and payment of the import tax debt

1The im­port tax debt is in­curred at the same time as the cus­toms debt (Art. 69 CustA1).

2Tax­able per­sons un­der Art­icle 51 who settle the im­port tax debt via the CSP are al­lowed a peri­od of 60 days after is­sue of the in­voice to make pay­ment; ex­cep­tions are im­ports made by tour­ists, which must be re­por­ted or­ally for cus­toms as­sess­ment.

3In re­la­tion to se­cur­ity, fa­cil­it­ies may be gran­ted if col­lec­tion of the tax is not en­dangered as a res­ult.

4The im­port tax debt pre­scribes at the same time as the cus­toms debt (Art. 75 CustA). The pre­script­ive peri­od is sus­pen­ded for as long as crim­in­al pro­ceed­ings in re­spect of tax of­fences un­der this Act are in pro­cess and the per­son li­able for pay­ment has been in­formed (Art. 104 para. 4).

5If the im­port tax debt changes as a res­ult of sub­sequent ad­just­ment of the con­sid­er­a­tion, in par­tic­u­lar as a res­ult of re­vi­sion of the con­tract or be­cause of price ad­just­ments between re­lated busi­nesses based on re­cog­nised guidelines, the tax that has been as­sessed too low must be no­ti­fied to the FCA with­in 30 days of the ad­just­ment. The no­ti­fic­a­tion and the ad­just­ment of the tax as­sess­ment may be dis­pensed with if the ad­di­tion­al tax pay­able could be de­duc­ted as in­put tax un­der Art­icle 28.


1 SR 631.0

Art. 57 Interest on late payment

1If the im­port tax debt is not paid on time, in­terest on the late pay­ment is due.

2The li­ab­il­ity for in­terest on late pay­ment be­gins:

a.
where pay­ment is made via the CSP: on ex­piry of the pay­ment terms gran­ted;
b.
where the tax is levied on the con­sid­er­a­tion un­der Art­icle 54 para­graph 1 let­ter d: on ex­piry of the pay­ment terms gran­ted;
c.
where an im­prop­er re­im­burse­ment of taxes is re­claimed: on the date of re­im­burse­ment;
d.
in all oth­er cases: on the in­cur­rence of the im­port tax debt un­der Art­icle 56.

3The li­ab­il­ity for in­terest on late pay­ment also con­tin­ues dur­ing ap­peal pro­ceed­ings and in­stal­ment pay­ments.

Art. 58 Exceptions to liability for interest on late payment

In­terest on late pay­ment is not im­posed if:

a.
the im­port tax debt has been se­cured by a cash de­pos­it;
b.
goods re­leased for free cir­cu­la­tion (Art. 48 CustA1) are first pro­vi­sion­ally as­sessed (Art. 39 CustA) and at the time of ac­cept­ance of the cus­toms de­clar­a­tion, the im­port­er was re­gistered on Swiss ter­rit­ory as a tax­able per­son;
c.2
goods con­di­tion­ally as­sessed (Art. 49, 51 para. 2 let­ter b, 58 and 59 CustA) on con­clu­sion of the cus­toms pro­ced­ure
1.
are re-ex­por­ted, or
2.
are placed un­der an­oth­er cus­toms pro­ced­ure (Art. 47 CustA);
cbis.3
in the case of goods con­di­tion­ally as­sessed, the im­port­er was re­gistered on Swiss ter­rit­ory as a tax­able per­son at the time of ac­cept­ance of the cus­toms de­clar­a­tion;
d. 4
e.
the goods must be de­clared peri­od­ic­ally for the cus­toms as­sess­ment pro­ced­ure (Art. 42 para. 1 let­ter c CustA) or are sub­sequently as­sessed un­der a sim­pli­fied cus­toms as­sess­ment pro­ced­ure (Art. 42 para. 2 CustA) and the im­port­er was re­gistered on Swiss ter­rit­ory as a tax­able per­son at the time of the im­port.

1 SR 631.0
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
3 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
4 Re­pealed by No I of the FA of 30 Sept. 2016, with ef­fect from 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 59 Right to refund of the tax and prescription

1Where ex­cess taxes have been im­posed or taxes are not due, there is a right to a re­fund.

2Not re­fun­ded are ex­cess taxes im­posed, taxes not due and taxes no longer due as a res­ult of a sub­sequent as­sess­ment of the goods un­der Art­icles 34 and 51 para­graph 3 CustA1 or be­cause of their re-ex­port un­der Art­icles 49 para­graph 4, 51 para­graph 3, 58 para­graph 3 and 59 para­graph 4 CustA if the im­port­er is re­gistered on Swiss ter­rit­ory as a tax­able per­son and may de­duct the tax pay­able or paid to the FCA as in­put tax un­der Art­icle 28.

3The right pre­scribes five years from the end of the cal­en­dar year in which it was con­sti­tuted.

4The pre­script­ive peri­od is in­ter­rup­ted if the right is en­forced against the FCA.

5It is sus­pen­ded for as long as ap­peal pro­ceed­ings in re­spect of the en­force­ment of the right are pending.

6The right to a re­fund of ex­cess taxes im­posed or taxes not due in any event pre­scribes 15 years from the end of the cal­en­dar year in which it was con­sti­tuted.


1 SR 631.0

Art. 60 Refund because of re-export

1The tax im­posed on im­port shall be re­fun­ded on ap­plic­a­tion if the con­di­tions for an in­put tax de­duc­tion un­der Art­icle 28 are not met and:

a.
the goods are re-ex­por­ted un­altered without pri­or han­dover to a third party as part of a sup­ply of goods on Swiss ter­rit­ory and without hav­ing been used earli­er; or
b.
the goods were used on Swiss ter­rit­ory, but are re-ex­por­ted as a res­ult of can­cel­la­tion of the sup­ply of goods; in this case the re­fund is re­duced by the amount that rep­res­ents the tax on the con­sid­er­a­tion for use of the goods or on the loss of value caused by use of the goods and on the non-re­fun­ded im­port cus­toms du­ties and du­ties based on non-cus­toms-based fed­er­al laws.

2The tax is re­fun­ded only if:

a.
the re-ex­port takes place with­in five years of the end of the cal­en­dar year in which the tax was im­posed; and
b.
the goods ex­por­ted are proven to be identic­al to those im­por­ted earli­er.

3The re­fund may in a spe­cif­ic case be made de­pend­ent on prop­er de­clar­a­tion in the im­port state.

4Ap­plic­a­tions for a re­fund must be sub­mit­ted on de­clar­a­tion for the ex­port pro­ced­ure. Sub­sequent re­fund ap­plic­a­tions may be con­sidered if they are sub­mit­ted in writ­ing to the FCA with­in 60 days of is­sue of the ex­port doc­u­ment with which the goods were as­sessed un­der the ex­port pro­ced­ure (Art. 61 CustA1).


1 SR 631.0

Art. 61 Refund interest

1Re­fund in­terest shall be paid in re­spect of the peri­od that elapses be­fore the re­fund is paid:

a.
in the case of re­funds of ex­cess tax or tax not due un­der Art­icle 59: from the 61st day after re­ceipt of the writ­ten claim by the FCA;
b.
in re­spect of re­funds of the tax as a res­ult of re-ex­port un­der Art­icle 60: from the 61st day after re­ceipt of the ap­plic­a­tion by the FCA;
c.
in re­spect of pro­ced­ures with con­di­tion­al pay­ment li­ab­il­ity (Art. 49, 51, 58 and 59 CustA1): from the 61st day after due con­clu­sion of the pro­ced­ure.

2The in­terest-free peri­od of 60 days does not be­gin to run un­til:

a.
all doc­u­ments ne­ces­sary to es­tab­lish the facts and eval­u­ate the re­quest have been re­ceived by the FCA;
b.
the ob­jec­tion to the as­sess­ment de­cision sat­is­fies the re­quire­ments of Art­icle 52 of the Fed­er­al Act of 20 Decem­ber 19682 on Ad­min­is­trat­ive Pro­ced­ure (APA);
c.
the bases for cal­cu­lat­ing the tax on the con­sid­er­a­tion un­der Art­icle 54 para­graph 1 let­ter d are known to the FCA.

3Re­fund in­terest is not paid on a tax re­mis­sion un­der Art­icle 64.


Art. 62 Competence and procedure

1The im­port tax is levied by the FCA. It is­sues the ne­ces­sary or­ders and rul­ings.

2The ex­ec­ut­ive bod­ies of the FCA are au­thor­ised to un­der­take all the in­vest­ig­a­tions that are ne­ces­sary to ex­am­ine the facts sig­ni­fic­ant to the as­sess­ment of the tax. Art­icles 68-70, 73-75 and 79 ap­ply by ana­logy. The FCA may, by agree­ment with the FTA, trans­fer in­vest­ig­a­tions re­lat­ing to per­sons re­gistered on Swiss ter­rit­ory as tax­able per­sons to the FTA.

Art. 63 Transfer of the tax payment

1Tax­able im­port­ers re­gistered with the FTA as tax­able per­sons that re­port us­ing the ef­fect­ive meth­od may, in­stead of pay­ing the tax pay­able on the im­port of goods to the FCA, de­clare it in their peri­od­ic tax re­turn to the FTA (trans­fer pro­ced­ure), provided they reg­u­larly im­port and ex­port goods and sig­ni­fic­ant in­put tax sur­pluses res­ult.

2If the goods im­por­ted un­der the trans­fer pro­ced­ure are fur­ther pro­cessed or fin­ished on Swiss ter­rit­ory after the im­port, the FTA may au­thor­ise tax­able per­sons to sup­ply the pro­cessed or fin­ished goods to oth­er tax­able per­sons without cal­cu­lat­ing the tax.

3The Fed­er­al Coun­cil stip­u­lates the de­tails of the trans­fer pro­ced­ure.

Art. 64 Tax remission

1A re­mis­sion may be gran­ted for all or part of the im­port tax, if:

a.
goods held in the cus­tody of the FCA or made sub­ject to a trans­it pro­ced­ure (Art. 49 CustA1), a cus­toms ware­hous­ing pro­ced­ure (Art. 50-57 CustA), a tem­por­ary ad­mis­sion pro­ced­ure (Art. 58 CustA) or a pro­ced­ure of in­ward pro­cessing (Art. 59 CustA) are des­troyed in whole or in part by chance, act of God or with of­fi­cial ap­prov­al;
b.
goods re­leased for free cir­cu­la­tion by of­fi­cial de­cree are des­troyed in whole or in part or are again ex­por­ted from Swiss ter­rit­ory;
c.
a sub­sequent claim in terms of Art­icle 85 CustA would, in view of spe­cial cir­cum­stances, con­sti­tute an un­reas­on­able bur­den on the tax­able per­son un­der Art­icle 51;
d.
the per­son re­spons­ible for the cus­toms de­clar­a­tion (e.g. the for­ward­ing agent) can­not re­cov­er the tax from the im­port­er be­cause of the lat­ter's in­solv­ency, and the im­port­er was at the time of the ac­cept­ance of the cus­toms de­clar­a­tion re­gistered as a tax­able per­son on Swiss ter­rit­ory; in­solv­ency of the im­port­er must be as­sumed if re­pay­ment of the debt due to the per­son re­spons­ible for the cus­toms de­clar­a­tion ap­pears to be ser­i­ously at risk.

2The Dir­ect­or­ate Gen­er­al of Cus­toms de­cides on the tax re­mis­sion on writ­ten ap­plic­a­tion sup­por­ted by the ne­ces­sary evid­ence.

3The peri­od for sub­mis­sion of an ap­plic­a­tion is:

a.
on as­sess­ment with un­con­di­tion­al im­port tax debt: one year after the is­sue of the im­port doc­u­ment with which the im­port tax was as­sessed;
b.
on as­sess­ment with con­di­tion­al im­port tax debt: one year after con­clu­sion of the cus­toms pro­ced­ure chosen.

1 SR 631.0

Title 5 Procedural Law for Domestic and Acquisition Tax

Chapter 1 General Procedural Provisions

Art. 65

1The FTA is re­spons­ible for the im­pos­i­tion and the col­lec­tion of the do­mest­ic and the ac­quis­i­tion tax.

2In or­der to en­sure that the tax is im­posed and col­lec­ted in ac­cord­ance with the law, the FTA shall is­sue all the ne­ces­sary in­struc­tions, un­less the is­sue of such is ex­pressly re­served to an­oth­er au­thor­ity.

3It pub­lishes without delay all good prac­tice reg­u­la­tions that are not ex­clus­ively of an in­tern­al ad­min­is­trat­ive nature.

4All ad­min­is­trat­ive acts must be car­ried out ex­ped­i­tiously.

5The tax­able per­son may be burdened by the tax im­pos­i­tion only to the ex­tent this is ab­so­lutely ne­ces­sary for en­force­ment of this Act.

Chapter 2 Rights and Obligations of the Taxable Person

Art. 66 Registration and de-registration as a taxable person

1Per­sons who are tax­able un­der Art­icle 10 must re­gister with the FTA of their own ac­cord in writ­ing with­in 30 days of the com­mence­ment of their tax li­ab­il­ity. The Ad­min­is­tra­tion shall is­sue them with a non-trans­fer­able num­ber in ac­cord­ance with the re­quire­ments of the Fed­er­al Act of 18 June 20101 on the Busi­ness Iden­ti­fic­a­tion Num­ber, which is re­gistered.2

2If tax li­ab­il­ity ends in ac­cord­ance with Art­icle 14 para­graph 2, the tax­able per­son must de-re­gister with the FTA in writ­ing with­in 30 days of the end of the busi­ness activ­ity, and at the latest on con­clu­sion of the li­quid­a­tion pro­ceed­ings.

3Any per­son who be­comes tax­able solely be­cause of the ac­quis­i­tion tax (Art. 45 para. 2) must re­gister with the FTA in writ­ing with­in 60 days of the end of the cal­en­dar year in which he is li­able for tax and at the same time de­clare the sup­plies pro­cured.


1 SR 431.03
2 Second sen­tence amended by An­nex No 2 of the FA of 18 June 2010 on the Busi­ness Iden­ti­fic­a­tion Num­ber, in force since 1 Jan. 2011 (AS 2010 4989; BBl 2009 7855).

Art. 67 Tax representation

1Tax­able per­sons without a dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory must ap­point a rep­res­ent­at­ive to per­form their pro­ced­ur­al ob­lig­a­tions who has his dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory.

2In the case of group tax­a­tion (Art. 13), the VAT group must ap­point a rep­res­ent­at­ive to ful­fil their pro­ced­ur­al ob­lig­a­tions who has his dom­i­cile or place of busi­ness in Switzer­land.

3The ap­point­ment of a rep­res­ent­at­ive un­der para­graphs 1 and 2 does not con­sti­tute a per­man­ent es­tab­lish­ment in ac­cord­ance with the dir­ect tax pro­vi­sions.

Art. 68 Obligation to provide information

1The tax­able per­son must provide the FTA in good faith with in­form­a­tion on all mat­ters that to the best of his know­ledge and be­lief could be of sig­ni­fic­ance to tax li­ab­il­ity or for as­sess­ment of the tax, and must sub­mit the doc­u­ments re­quired.

2Pro­fes­sion­al con­fid­en­ti­al­ity as pro­tec­ted by law is re­served. Per­sons sub­ject to pro­fes­sion­al con­fid­en­ti­al­ity are ob­liged to open their books or re­cords, but may con­ceal the names and ad­dresses of their cli­ents or re­place them with codes, but not their dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment. In cases of doubt, at the re­quest of the FTA or of the tax­able per­son, the pres­id­ent of the com­pet­ent cham­ber of the Fed­er­al Ad­min­is­trat­ive Court shall ap­point neut­ral ex­perts as con­trolling bod­ies.

Art. 69 Right to receive information

In re­sponse to a writ­ten en­quiry made by the tax­able per­son about the VAT con­sequences of a spe­cif­ic set of cir­cum­stances, the FTA shall provide in­form­a­tion with­in a reas­on­able peri­od. The in­form­a­tion is leg­ally bind­ing on the en­quir­ing tax­able per­son and the FTA; it may not be used in re­la­tion to any oth­er set of cir­cum­stances.

Art. 70 Accounting and retention of records

1The tax­able per­son must keep his books of ac­count and re­cords in ac­cord­ance with the prin­ciples of com­mer­cial law. The FTA may in ex­cep­tion­al cases im­pose more ex­tens­ive re­cord­ing ob­lig­a­tions if this is es­sen­tial for prop­er im­pos­i­tion of the VAT.

2The tax­able per­son must re­tain in a prop­er man­ner his books of ac­count, re­ceipts, busi­ness doc­u­ments and oth­er re­cords un­til the right to es­tab­lish the tax claim has pre­scribed (Art. 42 para. 6). Art­icles 958f of the Code of Ob­lig­a­tions1 ap­plies.2

3Busi­ness doc­u­ments that are re­quired in con­nec­tion with the cal­cu­la­tion of a sub­sequent in­put tax de­duc­tion and own use of im­mov­able goods must be re­tained for 20 years (Art. 31 para. 3 and 32 para. 2).

4The Fed­er­al Coun­cil shall stip­u­late the con­di­tions un­der which re­ceipts that are ne­ces­sary un­der this Act for en­force­ment of the tax may be trans­mit­ted and re­tained in pa­per­less form.


1 SR 220
2 Second sen­tence amended by An­nex No 4 of the FA of 23 Dec. 2011 (Ac­count­ing Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).

Art. 71 Filing of the return

1The tax­able per­son must of his own ac­cord file a re­turn in re­spect of the tax claim in the pre­scribed form to the FTA with­in 60 days of the end of the re­port­ing peri­od.

2If the tax li­ab­il­ity ends, the peri­od runs from this date.

Art. 72 Correction of errors in the return

1If the tax­able per­son dis­cov­ers er­rors in his tax re­turns in the course of draw­ing up his an­nu­al ac­counts, he must cor­rect them at the latest in the re­turn for the re­port­ing peri­od in which the 180th day after the end of the rel­ev­ant busi­ness year falls.

2The tax­able per­son is ob­liged to ret­ro­spect­ively cor­rect re­cog­nised er­rors in re­turns re­lat­ing to past tax peri­ods un­less the tax claims for these tax peri­ods have be­come leg­ally bind­ing or have pre­scribed.

3The ret­ro­spect­ive cor­rec­tions of the re­turns must be no­ti­fied in the form spe­cified by the FTA.

4In the case of sys­tem-based er­rors that are dif­fi­cult to as­cer­tain, the FTA may grant the tax­able per­son fa­cil­it­ies un­der Art­icle 80.

Chapter 3 Obligation of Third Parties to provide Information

Art. 73

1Third parties ob­liged to provide in­form­a­tion un­der para­graph 2 must at the re­quest of the FTA and free of charge:

a.
provide all in­form­a­tion that is ne­ces­sary to es­tab­lish tax li­ab­il­ity or to cal­cu­late the tax claim against a tax­able per­son;
b.
per­mit the in­spec­tion of books of ac­count, re­ceipts, busi­ness doc­u­ments and oth­er re­cords if the re­quired in­form­a­tion is not avail­able from the tax­able per­son.

2A third party ob­liged to provide in­form­a­tion is a per­son who:

a.
could be a tax­able per­son;
b.
is li­able for the tax in ad­di­tion to or in­stead of the tax­able per­son;
c.
has re­ceived or sup­plied goods or ser­vices;
d.
holds a qual­i­fy­ing in­terest in a com­pany sub­ject to group tax­a­tion.

3Pro­fes­sion­al con­fid­en­ti­al­ity as pro­tec­ted by law is re­served.

Chapter 4 Rights and Obligations of the Authorities

Section 1 Confidentiality and Administrative Assistance

Art. 74 Confidentiality

1Any per­son en­trus­ted with or con­sul­ted on the ex­e­cu­tion of this Act must main­tain con­fid­en­ti­al­ity about the in­form­a­tion of which he has be­come aware in the per­form­ance of his du­ties to­wards oth­er au­thor­it­ies and private per­sons and must not grant un­au­thor­ised per­sons ac­cess to of­fi­cial doc­u­ments.

2There is no duty of con­fid­en­ti­al­ity:

a.
when provid­ing ad­min­is­trat­ive as­sist­ance un­der Art­icle 75 and in ful­filling an ob­lig­a­tion to re­port crim­in­al acts;
b.
to­wards ex­ec­ut­ive bod­ies of the ju­di­ciary or ad­min­is­tra­tion if the au­thor­ity en­trus­ted with the im­ple­ment­a­tion of this Act has been au­thor­ised by the Fed­er­al De­part­ment of Fin­ance to provide in­form­a­tion;
c.
in a par­tic­u­lar case to­wards the debt en­force­ment and bank­ruptcy au­thor­it­ies or in the re­port­ing of debt en­force­ment or bank­ruptcy of­fences to the dis­ad­vant­age of the FTA;
d.1
for the fol­low­ing in­form­a­tion entered in the Re­gister of Tax­able Per­sons: the num­ber un­der which he is re­gistered, ad­dress and busi­ness activ­ity, and be­gin­ning and end of tax li­ab­il­ity.

1 Amended by An­nex No 2 of the FA of 18 June 2010 on the Busi­ness Iden­ti­fic­a­tion Num­ber, in force since 1 Jan. 2011 (AS 2010 4989; BBl 2009 7855).

Art. 75 Administrative assistance

1The tax au­thor­it­ies of the Con­fed­er­a­tion, can­tons, dis­tricts, ad­min­is­trat­ive areas and com­munes shall sup­port each oth­er mu­tu­ally in ful­filling their tasks; they must pre­pare the ap­pro­pri­ate re­ports, provide the in­form­a­tion re­quired and per­mit the in­spec­tion of files free of charge.

2The ad­min­is­trat­ive au­thor­it­ies of the Con­fed­er­a­tion and the autonom­ous fed­er­al or­gan­isa­tions and es­tab­lish­ments and all oth­er au­thor­it­ies of the can­tons, dis­tricts, ad­min­is­trat­ive areas and com­munes not men­tioned in para­graph 1 are ob­liged to provide in­form­a­tion to the FTA if the in­form­a­tion re­ques­ted may be of sig­ni­fic­ance for the en­force­ment of this Act and for the col­lec­tion of the tax un­der this Act or for col­lect­ing the busi­ness fee un­der the Fed­er­al Act of 24 March 20061 on Ra­dio and Tele­vi­sion; the in­form­a­tion must be provided free of charge. On re­quest, doc­u­ments must be for­war­ded to the FTA free of charge.2

3In­form­a­tion may be re­fused only if its pro­vi­sion con­flicts with es­sen­tial pub­lic in­terests or the in­form­a­tion would sig­ni­fic­antly hinder the au­thor­ity con­tac­ted in the per­form­ance of its task. Postal and tele­com­mu­nic­a­tions con­fid­en­ti­al­ity must be ob­served.

4Dis­putes re­lat­ing to the ob­lig­a­tion of ad­min­is­trat­ive au­thor­it­ies of the Con­fed­er­a­tion to provide in­form­a­tion are de­cided by the Fed­er­al Coun­cil. Dis­putes re­lat­ing to the ob­lig­a­tion of au­thor­it­ies of the can­tons, dis­tricts, ad­min­is­trat­ive areas and com­munes to provide in­form­a­tion are de­cided by the Fed­er­al Su­preme Court (Art. 120 of the Fed­er­al Su­preme Court Act of 17 June 20053) if the can­ton­al gov­ern­ment has re­fused the re­quest for in­form­a­tion.

5The or­gan­isa­tions en­trus­ted with pub­lic law tasks have, in the con­text of these tasks, the same ob­lig­a­tion to provide in­form­a­tion as the au­thor­it­ies; para­graph 4 ap­plies by ana­logy.


1 SR 784.40
2 Amended by An­nex No 3 of the FA of 26 Sept. 2014, in force since 1 Ju­ly 2016 (AS 2016 2131; BBl 2013 4975).
3 SR 173.110

Art. 75a International administrative assistance

1With­in the scope of its re­mit, the FTA may, on their re­quest, provide ad­min­is­trat­ive as­sist­ance to for­eign au­thor­it­ies in per­form­ing their tasks, spe­cific­ally in en­sur­ing cor­rect ap­plic­a­tion of VAT law and in pre­vent­ing, ex­pos­ing and pro­sec­ut­ing breaches of VAT law, in­so­far as this is provided for in an in­ter­na­tion­al agree­ment.

2It provides ad­min­is­trat­ive as­sist­ance by ana­log­ous ap­plic­a­tion of Art­icle 115a to 115i CustA2.


1 In­ser­ted by An­nex No 3 of the Tax Ad­min­is­trat­ive As­sist­ance Act of 28 Sept. 2012, in force since 1 Feb. 2013 (AS 2013 231; BBl 2011 6193).
2 SR 631.0

Section 2 Data Protection

Art. 76 Processing of data

1In or­der to ful­fil its stat­utory du­ties, the FTA is per­mit­ted to pro­cess sens­it­ive per­son­al data and per­son­al­ity pro­files, in­clud­ing data on ad­min­is­trat­ive and crim­in­al pro­sec­u­tions and sanc­tions.

2It may sys­tem­at­ic­ally use the Old-Age and Sur­viv­ors' In­sur­ance num­ber as defined in Art­icle 50c of the Fed­er­al Act of 20 Decem­ber 19462 on Old-Age and Sur­viv­ors' In­sur­ance to es­tab­lish tax li­ab­il­ity.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 SR 831.10

Art. 76a Information system

1The FTA shall op­er­ate an in­form­a­tion sys­tem for pro­cessing per­son­al data and sens­it­ive per­son­al data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and sanc­tions, and per­son­al­ity pro­files.

2The sys­tem serves the fol­low­ing pur­poses:

a.
es­tab­lish­ing the tax li­ab­il­ity of in­di­vidu­als, leg­al en­tit­ies and part­ner­ships;
b.
es­tab­lish­ing tax­able sup­plies as well as levy­ing and re­view­ing the tax due there­on and the de­duct­ible in­put tax;
c.
re­view­ing the sup­plies claimed as ex­empt from tax without cred­it and the re­lated in­put tax;
d.
re­view­ing the tax ex­emp­tion with cred­it of sup­plies that are by law sub­ject to the tax or which have been vol­un­tar­ily sub­mit­ted to the tax (op­tion for tax­a­tion);
e.
car­ry­ing out the checks on im­port and ex­port re­ceipts rel­ev­ant to the levy­ing of value ad­ded tax;
f.
en­sur­ing the col­lec­tion of the taxes due from tax­able per­sons and per­sons jointly li­able;
g.
im­pos­ing and en­for­cing ad­min­is­trat­ive or crim­in­al sanc­tions;
h.
pro­cessing re­quests for ad­min­is­trat­ive or mu­tu­al leg­al as­sist­ance;
i.
com­bat­ing tax crime;
j.
keep­ing the stat­ist­ics re­quired for the col­lec­tion of the tax;
k.
pro­du­cing ana­lyses and risk pro­files.

3The in­form­a­tion sys­tem may con­tain the fol­low­ing per­son­al data, in­clud­ing sens­it­ive per­son­al data:

a.
data on the iden­tity of per­sons;
b.
data on eco­nom­ic activ­it­ies;
c.
data on in­come and fin­an­cial cir­cum­stances;
d.
data on tax mat­ters;
e.
data on con­trac­tu­al ob­lig­a­tions and as­sign­ments of claims;
f.
data on debt en­force­ment, bank­ruptcy and at­tach­ment pro­ceed­ings;
g.
per­son­al­ity pro­files un­der Art­icle 3 let­ter d of the Fed­er­al Act of 19 June 19922 on Data Pro­tec­tion;
h.
data on the com­pli­ance with tax ob­lig­a­tions;
i.
data on sus­pi­cion of of­fences;
j.
data on of­fences, seized goods and evid­ence;
k.
data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and on ad­min­is­trat­ive and mu­tu­al leg­al as­sist­ance pro­ceed­ings.

1 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 SR 235.1

Art. 76b Disclosure of personal data

1In or­der to ful­fil its stat­utory du­ties un­der Art­icle 10 of the Fed­er­al Audit Of­fice Act of 28 June 19672, the Swiss Fed­er­al Audit Of­fice shall have ac­cess to the FTA in­form­a­tion sys­tem.

2The FTA may dis­close data un­der Art­icle 76a para­graph 3 or make it ac­cess­ible on­line to the per­sons in the FCA en­trus­ted with the im­pos­i­tion and col­lec­tion of VAT or with the con­duct of crim­in­al and ad­min­is­trat­ive pro­ceed­ings, provided this is ne­ces­sary for them to ful­fil their du­ties.


1 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 SR 614.0

Art. 76c Safeguarding data and documents

1Data and doc­u­ments that are used and pro­cessed in the ap­plic­a­tion of this Act must be care­fully and sys­tem­at­ic­ally held in safe­keep­ing and pro­tec­ted against any dam­age.

2The doc­u­ments stored on the basis of this pro­vi­sion are equi­val­ent to the ori­gin­als.


1 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 76d Implementing provisions

The Fed­er­al Coun­cil shall is­sue im­ple­ment­ing pro­vi­sions on:

a.
the in­form­a­tion sys­tem;
b.
the cat­egor­ies of per­son­al data pro­cessed;
c.
the cata­logue of sens­it­ive per­son­al data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and sanc­tions;
d.
rights to ac­cess and pro­cess data;
e.
the re­ten­tion peri­od for the data; and
f.
the archiv­ing and de­struc­tion of the data.

1 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Section 3 Securing the Correct Tax Payment

Art. 77 Review

The FTA shall re­view the ful­fil­ment of the ob­lig­a­tion to re­gister as a tax­able per­son and the tax re­turns and pay­ments.

Art. 78 Audit

1The FTA may per­form audits of tax­able per­sons to the ex­tent this is ne­ces­sary to cla­ri­fy the cir­cum­stances. For this pur­pose, these per­sons must grant the FTA ac­cess to their ac­counts and re­lated re­ceipts. The same ap­plies to third parties ob­liged to provide in­form­a­tion un­der Art­icle 73 para­graph 2.

2The de­mand for and re­view of com­pre­hens­ive doc­u­ment­a­tion by the FTA is also re­garded as an audit.

3Writ­ten no­tice must be giv­en of an audit. In jus­ti­fi­able and ex­cep­tion­al cases, no­ti­fic­a­tion of an audit may be waived.

4The tax­able per­son may make a jus­ti­fied re­quest for an audit to be car­ried out. The audit must be per­formed with­in two years.

5The audit must be con­cluded with­in 360 days of no­ti­fic­a­tion with an as­sess­ment no­tice; it states the amount of the tax claim in the peri­od audited.

6The find­ings re­lat­ing to third parties made dur­ing an audit un­der para­graphs 1 to 4 of a bank or sav­ings in­sti­tu­tion as defined in the Bank­ing Act of 8 Novem­ber 19341, of the Swiss Na­tion­al Bank, of a mort­gage bond clear­ing house, of a se­cur­it­ies deal­er as defined in the Stock Ex­change Act of 24 March 19952, or of a fin­an­cial mar­ket in­fra­struc­ture as defined in the Fin­an­cial Mar­ket In­fra­struc­ture Act of 19 June 20153 may be used ex­clus­ively for the en­force­ment of value ad­ded tax. Pro­fes­sion­al secrecy un­der the Bank­ing Act, the Stock Ex­change Act and the Fin­an­cial Mar­ket In­fra­struc­ture Act must be ob­served.4


1 SR 952.0
2 SR 954.1
3 SR 958.1
4 Amended by An­nex No 6 of the Fin­an­cial Mar­ket In­fra­struc­ture Act of 19 June 2015, in force since 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483).

Art. 79 Assessment according to best judgement

1If no re­cords or only in­com­plete re­cords are avail­able or if the res­ults re­por­ted ob­vi­ously do not re­flect the true cir­cum­stances, the FTA shall make an as­sess­ment ac­cord­ing to its best judge­ment of the tax claim.

2The tax claim is es­tab­lished with an as­sess­ment no­tice.

Art. 80 Simplifications

If the ex­act es­tab­lish­ment of in­di­vidu­al facts im­port­ant to the as­sess­ment of the tax would cause ex­cess­ive in­con­veni­ence to the tax­able per­son, the FTA shall grant fa­cil­it­ies and al­low the tax to be de­term­ined ap­prox­im­ately, provided that as a res­ult there is no sig­ni­fic­ant loss of or in­crease in the tax, no ma­ter­i­al dis­tor­tion of the com­pet­it­ive situ­ation and no ex­cess­ive com­plic­a­tion of the tax re­turn for oth­er tax­able per­sons and the tax audit.

Chapter 5 Ruling and Appeal Procedures

Art. 81 Principles

1The pro­vi­sions of the APA1 ap­ply. Art­icle 2 para­graph 1 APA does not ap­ply to the VAT pro­ced­ure.

2The au­thor­it­ies shall es­tab­lish the leg­ally rel­ev­ant cir­cum­stances ex of­fi­cio.

3The prin­ciple of the free con­sid­er­a­tion of evid­ence ap­plies. It is not per­miss­ible to make proof de­pend­ent on the pro­duc­tion of spe­cif­ic evid­ence.


1 SR 172.021

Art. 82 FTA rulings

1The FTA shall is­sue ex of­fi­cio or on ap­plic­a­tion of the tax­able per­son all rul­ings ne­ces­sary for the im­pos­i­tion of the tax, in par­tic­u­lar if:

a.
the ex­ist­ence or scale of the tax li­ab­il­ity is dis­puted;
b.
the re­gis­tra­tion or de-re­gis­tra­tion in the Re­gister of Tax­able Per­sons is dis­puted;
c.
the ex­ist­ence or amount of the tax claim, of joint li­ab­il­ity or of the en­ti­tle­ment to a re­fund of taxes is dis­puted;
d.
the tax­able per­son or per­sons jointly li­able fail to pay the tax;
e.
oth­er ob­lig­a­tions arising un­der this Act or from or­din­ances based on it are not re­cog­nised or not ful­filled;
f.
in a spe­cif­ic case and as a pre­cau­tion­ary meas­ure it is ordered or ap­pears ne­ces­sary to es­tab­lish the tax li­ab­il­ity, the tax claim, the prin­ciples for the as­sess­ment of the tax, the ap­plic­able tax rate or joint li­ab­il­ity.

2Writ­ten no­tice of rul­ings shall be giv­en to the tax­able per­son. No­tice must in­clude in­struc­tions on the right of ap­peal and an ap­pro­pri­ate state­ment of the grounds for the rul­ing.

Art. 83 Objection

1Rul­ings of the FTA may be con­tested by fil­ing an ob­jec­tion with­in 30 days of no­ti­fic­a­tion.

2The ob­jec­tion must be filed with the FTA in writ­ing. It must con­tain the pe­ti­tion, the grounds for the ob­jec­tion cit­ing the evid­ence and the sig­na­ture of the ap­pel­lant or of his rep­res­ent­at­ive. The rep­res­ent­at­ive must identi­fy him­self by writ­ten power of at­tor­ney. The evid­ence must be de­scribed in the let­ter of ob­jec­tion and en­closed with it.

3If the ob­jec­tion does not sat­is­fy these re­quire­ments or if the pe­ti­tion or its grounds lack the ne­ces­sary clar­ity, the FTA shall grant the ob­ject­ing party a short peri­od to re­vise the same. It shall com­bine this ad­di­tion­al peri­od with the warn­ing that if the peri­od ex­pires un­used, a de­cision will be made based on the files or, if the pe­ti­tion, grounds, sig­na­ture or power of at­tor­ney is not provided, that the ob­jec­tion will not be con­sidered.

4If the ob­jec­tion is raised against a prop­erly jus­ti­fied rul­ing of the FTA, on ap­plic­a­tion or with the con­sent of the ob­ject­ing party it must be for­war­ded as an ap­peal to the Fed­er­al Ad­min­is­trat­ive Court.

5The ob­jec­tion pro­ced­ure must be con­tin­ued des­pite with­draw­al of the ob­jec­tion if there are in­dic­a­tions that the con­tested rul­ing does not com­ply with the ap­plic­able pro­vi­sions of the law.

Art. 84 Costs and compensation

1In gen­er­al, no costs are charged in rul­ing and ob­jec­tion pro­ced­ures. No leg­al costs are awar­ded.

2Re­gard­less of the out­come of the pro­ceed­ings, pro­ced­ur­al costs may be im­posed on the per­son or au­thor­ity that culp­ably caused them.

Art. 85 Review, explanation and correction

The re­view, ex­plan­a­tion and cor­rec­tion of as­sess­ment no­tices, rul­ings and ob­jec­tion de­cisions of the FTA are gov­erned by Art­icles 66-69 APA1.


Chapter 6 Collection

Art. 86 Payment of the tax

1The tax­able per­son must settle the tax claim that arose in the re­port­ing peri­od with­in 60 days of the end of that peri­od.

2If the tax­able per­son makes no pay­ment or a pay­ment that is ob­vi­ously in­suf­fi­cient, the FTA, after is­su­ing a re­mind­er, shall seek to en­force its claim for the tax amount pro­vi­sion­ally pay­able for the re­port­ing peri­od in ques­tion. If no re­turn has been filed for the tax­able per­son or the re­turn is ob­vi­ously in­ad­equate, the FTA shall first make an as­sess­ment ac­cord­ing to its best judge­ment of the tax amount pro­vi­sion­ally pay­able.

3By fil­ing his op­pos­i­tion, the tax­able per­son in­stig­ates the pro­ced­ure to have his op­pos­i­tion set aside. The FTA is re­spons­ible for set­ting aside the op­pos­i­tion in the rul­ing and ap­peal pro­ced­ure.

4The rul­ing on the op­pos­i­tion may be con­tested by fil­ing an ob­jec­tion with the FTA with­in 10 days of it be­ing is­sued. The ob­jec­tion de­cision is fi­nal, sub­ject to para­graph 5.

5If the tax amount pro­vi­sion­ally pay­able that is the sub­ject of the en­force­ment pro­ceed­ings is the res­ult of an as­sess­ment made by the FTA ac­cord­ing to its best judge­ment, an ap­peal may be filed in the Fed­er­al Ad­min­is­trat­ive Court against the ob­jec­tion de­cision. The ap­peal has no sus­pens­ive ef­fect, un­less the court so or­ders on jus­ti­fied ap­plic­a­tion. The Fed­er­al Ad­min­is­trat­ive Court makes the fi­nal de­cision.

6Art­icle 85a of the Fed­er­al Act of 11 April 18891 on Debt Col­lec­tion and Bank­ruptcy (DCBA) does not ap­ply.

7The col­lec­tion of a tax amount un­der para­graph 2 does not af­fect the fi­nal tax claim un­der Art­icles 72, 78 and 82 from be­ing es­tab­lished. If the tax claim can­not be es­tab­lished due to a fail­ure of the tax­able per­son to act, in par­tic­u­lar be­cause he fails to cor­rect er­rors un­der Art­icle 72 or to re­quest a rul­ing un­der Art­icle 82, on the pre­scrip­tion of the right to es­tab­lish the tax, the tax amounts es­tab­lished by the FTA un­der para­graph 2 be­come the tax claim.2

8In­stead of a pay­ment of the tax amount, the tax­able per­son may provide se­cur­ity in ac­cord­ance with to Art­icle 93 para­graph 7.

9Im­me­di­ately after re­ceipt of the pay­ment or the se­cur­ity, the FTA shall with­draw its debt en­force­ment claim.


1 SR 281.1
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 87 Interest on late payment

1In the event of late pay­ment, in­terest is pay­able without re­mind­er.

2In­terest on late pay­ment is not pay­able on an ad­di­tion­al charge if it is the res­ult of an er­ror which, if it had been cor­rectly pro­cessed, would not have led to loss of tax for the Con­fed­er­a­tion.

Art. 88 Refunds to the taxable person

1If the tax re­turn dis­closes a sur­plus in fa­vour of the tax­able per­son, it is re­fun­ded.

2The fore­go­ing para­graph does not ap­ply in the event of:

a.
the set-off of this sur­plus against im­port tax li­ab­il­it­ies, even if they are not yet due;
b.
the use of the sur­plus as se­cur­ity for tax un­der Art­icle 94 para­graph 1;
c.
the use of the sur­plus for set-off among fed­er­al agen­cies.

3The tax­able per­son may re­claim taxes paid but not due if the tax claim is not yet leg­ally bind­ing.1

4If the sur­plus un­der para­graph 1 or the re­fund un­der para­graph 3 is paid out later than 60 days after re­ceipt of the tax re­turn or of the writ­ten claim to the en­ti­tle­ment by the FTA, in­terest shall be paid on the amount due for the peri­od from the 61st day un­til pay­ment or re­fund.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 89 Debt collection

1If the claim for tax, in­terest, costs and fines is not sat­is­fied, the FTA shall in­stig­ate debt col­lec­tion pro­ceed­ings and take whatever civil and en­force­ment meas­ures that serve the pur­pose.

2If the tax claim is not yet leg­ally bind­ing and if it is dis­puted, the FTA shall is­sue a rul­ing. Un­til a leg­ally bind­ing rul­ing is is­sued, the fi­nal rank­ing of cred­it­ors is sus­pen­ded.1

3By fil­ing op­pos­i­tion to the en­force­ment pro­ceed­ings, the tax­able per­son in­stig­ates the pro­ced­ure for to have his op­pos­i­tion set aside. The FTA is re­spons­ible for set­ting aside the op­pos­i­tion.

42

5The FTA must re­gister the tax claim in the pub­lic in­vent­or­ies or on pub­lic no­tices to cred­it­ors.3

6The taxes in­curred in the con­text of en­force­ment pro­ceed­ings rep­res­ent ex­ploit­a­tion costs.

7The FTA may in jus­ti­fied cases waive the col­lec­tion of the tax if the en­force­ment pro­ceed­ings are not ex­pec­ted to be suc­cess­ful.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 Re­pealed by No I of the FA of 30 Sept. 2016, with ef­fect from 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
3 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 90 Payment facilities

1If pay­ment of the tax, in­terest and costs with­in the pre­scribed peri­od causes the tax­able per­son sig­ni­fic­ant hard­ship, the FTA and the tax­able per­son may agree on an ex­ten­sion of the pay­ment peri­od or on in­stal­ment pay­ments.

2Pay­ment fa­cil­it­ies may be made sub­ject to the pro­vi­sion of ap­pro­pri­ate se­cur­ity.

3Pay­ment fa­cil­it­ies lapse if the re­quire­ments lapse or if the con­di­tions to which they are tied are not ful­filled.

4The sub­mis­sion of an ap­plic­a­tion for an agree­ment on pay­ment fa­cil­it­ies does not lead to the sus­pen­sion of en­force­ment pro­ceed­ings.

Art. 91 Prescription of the right to collect tax

1The right to en­force the tax claim, in­terest and costs pre­scribes five years from the time when the cor­res­pond­ing claim be­comes leg­ally bind­ing.

2The pre­script­ive peri­od is sus­pen­ded as long as the tax­able per­son can­not be pro­ceeded against in Switzer­land.

3The pre­script­ive peri­od is in­ter­rup­ted by every ac­tion re­quest­ing pay­ment and every morator­i­um by the FTA and by every as­ser­tion of the claim by the tax­able per­son.

4In­ter­rup­tion and sus­pen­sion are ef­fect­ive to­wards all per­sons li­able for pay­ment.

5Pre­scrip­tion ap­plies in any event ten years after the end of the year in which the claim be­came leg­ally bind­ing.

6If a cer­ti­fic­ate of short­fall is is­sued in re­spect of a tax claim, the pre­script­ive peri­od for col­lec­tion is gov­erned by the pro­vi­sions of the DCBA1.


1 SR 281.1

Art. 92 Tax remission

1The FTA may abate bind­ingly as­sessed taxes in whole or in part if the tax­able per­son:

a.
has for an ex­cus­able reas­on not in­voiced and col­lec­ted the tax, a ret­ro­act­ive trans­fer is not pos­sible or reas­on­able and pay­ment of the tax would res­ult in ser­i­ous hard­ship;
b.
owes the tax simply as a res­ult of not ob­serving form­al reg­u­la­tions or of pro­cessing er­rors and it is ob­vi­ous or the tax­able per­son proves that there is no loss of tax for the Con­fed­er­a­tion; or
c.
for an ex­cus­able reas­on could not ful­fil his as­sess­ment ob­lig­a­tions, but can prove or show cred­ibly in ret­ro­spect that the as­sess­ment ac­cord­ing to its best judge­ment un­der­taken by the FTA is too high; in this case tax abate­ment is pos­sible only up to the amount over-as­sessed.

2The FTA may also con­sent to a tax abate­ment or waive se­cur­ity for its claim in com­pos­i­tion pro­ceed­ings.

3The re­quest for abate­ment must be jus­ti­fied in writ­ing and be sub­mit­ted to the FTA to­geth­er with the ne­ces­sary evid­ence. There is no right of ob­jec­tion to the rul­ing of the FTA. An ap­peal may be made to the Fed­er­al Ad­min­is­trat­ive Court.

4The sub­mis­sion of a re­quest for a tax abate­ment does not lead to the sus­pen­sion of en­force­ment pro­ceed­ings for leg­ally as­sessed taxes.

5The tax abate­ment pro­ced­ure is free of cost. However, costs may be im­posed in full or in part on the per­son sub­mit­ting the re­quest if he has sub­mit­ted an ob­vi­ously un­jus­ti­fied re­quest.

61


1 Re­pealed by No I of the FA of 30 Sept. 2016, with ef­fect from 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Chapter 7 Security for the Tax

Art. 93 Security

1The FTA may re­quire se­cur­ity for taxes, in­terest and costs, even if they are not bind­ingly as­sessed or due, if:

a.
their pay­ment on time ap­pears to be at risk;
b.
the tax­able per­son makes pre­par­a­tions to give up his dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment in Switzer­land or to be de­leted from the Swiss Com­mer­cial Re­gister;
c.
the tax­able per­son is in ar­rears with his pay­ment;
d.
the tax­able per­son takes over all or part of a busi­ness over which bank­ruptcy pro­ceed­ings have been com­menced;
e.
the tax­able per­son sub­mits re­turns that are ob­vi­ously too low.

2If the tax­able per­son waives ex­emp­tion from tax li­ab­il­ity (Art. 11) or opts for the tax­a­tion of sup­plies ex­empt without cred­it (Art. 22), the FTA may de­mand from the per­son se­cur­ity pur­su­ant to para­graph 7.

3The rul­ing re­quir­ing se­cur­ity must cite the leg­al reas­on for the se­cur­ity, the amount to be se­cured and the of­fice that ac­cepts the se­cur­ity; it qual­i­fies as a freez­ing or­der in terms of Art­icle 274 DCBA1. There is no right of ob­jec­tion against the rul­ing re­quir­ing se­cur­ity.

4An ap­peal may be filed against the rul­ing be­fore the Fed­er­al Ad­min­is­trat­ive Court.

5Ap­peals against rul­ings re­quir­ing se­cur­ity do not have sus­pens­ive ef­fect.

6The ser­vice of a rul­ing con­cern­ing the tax claim qual­i­fies as the rais­ing of an ac­tion un­der Art­icle 279 DCBA. The peri­od for in­sti­tut­ing debt col­lec­tion pro­ced­ures be­gins to run when the rul­ing con­cern­ing the tax claim be­comes leg­ally bind­ing.

7Se­cur­ity must be provided by cash de­pos­it, solvent guar­an­tees, bank guar­an­tees, mort­gage cer­ti­fic­ates, life in­sur­ance policies with sur­render value, lis­ted Swiss franc bonds is­sued by Swiss bor­row­ers or cash bonds is­sued by Swiss banks.


1 SR 281.1

Art. 94 Other collateral measures

1A sur­plus on the tax re­turn in fa­vour of the tax­able per­son may:

a.
be set off against debts from pri­or peri­ods;
b.
be cred­ited for set-off against an­ti­cip­ated amounts pay­able for sub­sequent peri­ods if the tax­able per­son is in ar­rears with the pay­ment of tax or for oth­er reas­ons it ap­pears prob­able that the tax claim is at risk; the amount cred­ited car­ries in­terest from the 61st day after re­ceipt by the FTA of the tax re­turn un­til the date of the set-off at the rate that ap­plies to re­fund in­terest; or
c.
be set off against se­cur­ity re­quired by the FTA.

2In the case of tax­able per­sons without a dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment in Switzer­land, the FTA may also re­quire se­cur­ity for an­ti­cip­ated debts un­der Art­icle 93 para­graph 7.

3If pay­ments are re­peatedly in ar­rears, the FTA may re­quire the tax­able per­son to make monthly or half-monthly ad­vance pay­ments.

Art. 95 Deletion from the Commercial Register

A leg­al en­tity or a per­man­ent es­tab­lish­ment of a for­eign busi­ness may not be de­leted from the Swiss Com­mer­cial Re­gister un­til the FTA has no­ti­fied the ad­min­is­tra­tion com­pet­ent for keep­ing the re­gister that the tax due has been paid or se­cur­ity has been provided.

Title 6 Criminal Provisions

Art. 96 Tax evasion

1Any per­son who wil­fully or neg­li­gently re­duces the tax claim to the det­ri­ment of the state:

a.
by not de­clar­ing in a tax peri­od all re­ceipts, de­clar­ing re­ceipts from sup­plies ex­empt from the tax that are too high, not de­clar­ing all sup­plies sub­ject to ac­quis­i­tion tax or by de­clar­ing ex­penses en­titling to an in­put tax de­duc­tion that are too high;
b.
by ob­tain­ing an in­cor­rect re­fund; or
c.
by ob­tain­ing an un­jus­ti­fied tax abate­ment.

shall be li­able to a fine not ex­ceed­ing 400,000 francs.

2The fine shall not ex­ceed 800,000 francs if the tax evaded in the cases men­tioned in para­graph 1 is trans­ferred in a form that en­titles the tax­able per­son to make an in­put tax de­duc­tion.

3Any per­son who re­duces the tax due to the state by de­clar­ing the tax factors rel­ev­ant for es­tab­lish­ment of the tax truth­fully, but qual­i­fy­ing them in­cor­rectly for tax pur­poses, in that he wil­fully fails to prop­erly ap­ply clear leg­al pro­vi­sions, in­struc­tions from the au­thor­it­ies or pub­lished prac­tice rules and does not in­form the au­thor­it­ies there­of in writ­ing in ad­vance shall be li­able to a fine of up to 200,000 francs. If the of­fence is com­mit­ted through neg­li­gence, the fine is up to 20,000 francs.

4Any per­son who re­duces the tax claim to the det­ri­ment of the state:

a.
by wil­fully or neg­li­gently fail­ing to de­clare or in­cor­rectly de­clar­ing or con­ceal­ing goods on im­port;
b.
by wil­fully fail­ing to provide in­form­a­tion or provid­ing false or in­com­plete in­form­a­tion in re­sponse to an en­quiry dur­ing an of­fi­cial audit or ad­min­is­trat­ive pro­ced­ure that has as its ob­ject the es­tab­lish­ment of the tax claim or tax abate­ment.

shall be li­able to a fine not ex­ceed­ing 800,000 francs.

5An at­tempt to com­mit tax eva­sion is also an of­fence.

6If the tax ad­vant­age is ob­tained on the basis of an in­cor­rect re­turn, the of­fence of tax eva­sion is not sub­ject to a pen­alty un­til the peri­od for cor­rec­tion of er­rors in the re­turn has ex­pired (Art. 72 para. 1) and the er­ror has not been cor­rec­ted.

Art. 97 Determination of the penalty and aggravated tax evasion

1The fine is de­term­ined by ap­ply­ing Art­icle 106 para­graph 3 of the Swiss Crim­in­al Code (SCC)1; Art­icle 34 SCC may be ap­plied by ana­logy. If the tax ad­vant­age ob­tained by the act is great­er than the threatened pen­alty and the of­fence was com­mit­ted wil­fully, the fine may be in­creased to a max­im­um of two times the tax ad­vant­age.

2In ag­grav­at­ing cir­cum­stances, the max­im­um fine that the of­fence car­ries may be in­creased by half. At the same time, a cus­todi­al sen­tence not ex­ceed­ing two years may be im­posed. Ag­grav­at­ing cir­cum­stances are:

a.
so­li­cit­ing one or more per­sons to com­mit an of­fence against VAT law;
b.
com­mit­ting of­fences against VAT law for com­mer­cial gain.

1 SR 311.0

Art. 98 Infringement of procedural obligations

Any per­son who wil­fully or neg­li­gently:

a.
does not re­gister as a tax­able per­son;
b.
des­pite be­ing is­sued with a writ­ten de­mand, does not sub­mit a tax re­turn on time;
c.
does not de­clare the tax in the right peri­od;
d.
does not provide se­cur­ity prop­erly;
e.
does not keep, com­plete, re­tain or present books of ac­count, vouch­ers, busi­ness doc­u­ments and oth­er re­cords prop­erly;
f.
des­pite be­ing is­sued with a writ­ten de­mand, does not give or gives false in­form­a­tion, or does not de­clare or de­clares in­cor­rectly the data and goods ne­ces­sary for the tax im­pos­i­tion or for re­view of the tax li­ab­il­ity;
g.
de­tails on in­voices VAT that is not pay­able or is not pay­able in the amount stated;
h.
by quot­ing a re­gister num­ber, falsely claims to be entered in the Re­gister of Tax­able Per­sons;
i.
des­pite be­ing warned, ob­structs, hinders or makes im­possible the prop­er per­form­ance of an audit;

shall be li­able to a fine un­less the of­fence car­ries a high­er pen­alty un­der an­oth­er pro­vi­sion.

Art. 99 Receiving untaxed goods

Any per­son who pur­chases, re­ceives as a gift, re­ceives as a pledge or oth­er­wise takes pos­ses­sion of, con­ceals, helps to sell or brings in­to cir­cu­la­tion goods, in re­spect of which he knows or must as­sume that the im­port tax pay­able has been wil­fully evaded shall be li­able to the same pen­alty as ap­plies to the prin­ciple of­fend­er.

Art. 100 Violations in business operations

If a fine not ex­ceed­ing 100,000 francs would be ap­plic­able and if the tra­cing of the of­fend­ers un­der Art­icle 6 ACLA1 would re­quire in­vest­ig­a­tions the cost of which would be dis­pro­por­tion­ate to the pen­alty oth­er­wise for­feited, the au­thor­ity may dis­pense with pur­su­ing the of­fend­ers and in­stead or­der the busi­ness (Art. 7 ACLA) to pay the fine.


1 SR 313.0

Art. 101 Concurrent offences

1Art­icles 7, 9, 11 and 12 para­graphs 4 and 13 ACLA1 do not ap­ply.

2The im­pos­i­tion of a pen­alty un­der Art­icle 98 let­ter a of this Act does not pre­clude the im­pos­i­tion of a pen­alty un­der Art­icles 96 and 97.

3The im­pos­i­tion of a pen­alty un­der Art­icle 14 ACLA pre­cludes the im­pos­i­tion of an ad­di­tion­al pen­alty for the same crim­in­al act un­der Art­icles 96 and 97 of this Act.

4If an act meets the cri­terion of eva­sion of im­port tax or of re­ceipt of un­taxed goods as well as of­fence to be pur­sued by the FCA against oth­er fed­er­al tax de­crees, the pen­alty for the most ser­i­ous vi­ol­a­tion shall be im­posed; it may be in­creased ap­pro­pri­ately.

5If the per­pet­rat­or through one or more acts ful­fils the re­quire­ments for the im­pos­i­tion of two or more pen­al­ties that fall with­in the area of com­pet­ence of the FTA, the pen­alty for the most ser­i­ous vi­ol­a­tion shall be im­posed; it may be in­creased ap­pro­pri­ately.


1 SR 313.0

Art. 102 Self-reporting

1If the tax­able per­son re­ports him­self for an of­fence un­der this Act be­fore it comes to the at­ten­tion of the com­pet­ent au­thor­ity, he will not be pro­sec­uted if:

a.
the per­son as­sists the au­thor­ity in a reas­on­able man­ner in es­tab­lish­ing the tax pay­able or re­fund­able; and
b.
the per­son makes a ser­i­ous ef­fort to pay the tax due or re­fund­able.

2If a non-tax­able per­son who has com­mit­ted an of­fence un­der this Act or has par­ti­cip­ated in such an of­fence re­ports the of­fence, he will not be pro­sec­uted.

3A leg­al en­tity re­ports it­self through its ex­ec­ut­ive bod­ies or rep­res­ent­at­ives. Joint and sev­er­al li­ab­il­ity un­der Art­icle 12 para­graph 3 ACLA1 of the ex­ec­ut­ive bod­ies or of the rep­res­ent­at­ives does not ap­ply and no pro­sec­u­tion will be brought.

4A cor­rec­tion of the re­turn un­der Art­icle 72 para­graph 2 qual­i­fies as self-re­port­ing.


1 SR 313.0

Art. 103 Prosecution

1With the ex­cep­tion of Art­icles 63 para­graphs 1 and 2, 69 para­graph 2, 73 para­graph 1 last sen­tence and 77 para­graph 4, the ACLA1 gov­erns pro­sec­u­tion.

2Pro­sec­u­tion is the re­spons­ib­il­ity of the FTA for do­mest­ic tax and ac­quis­i­tion tax, and of the FCA for im­port tax.

3In closely re­lated crim­in­al cases in which both the FTA and the FCA have jur­is­dic­tion, the FTA may by agree­ment with the FCA de­cide to join the pro­sec­u­tions un­der one of the two au­thor­it­ies.

4Pro­sec­u­tion may be dis­pensed with if the level of culp­ab­il­ity and the con­sequences of the crime are neg­li­gible (Art. 52 SCC2). In these cases a non-in­ter­ven­tion or no-pro­ceed­ings rul­ing is is­sued.

5If the com­pet­ent au­thor­ity must also in­vest­ig­ate or judge oth­er of­fences to which the ACLA ap­plies, para­graph 1 ap­plies to all of­fences.


1 SR 313.0
2 SR 311.0

Art. 104 Procedural guarantees

1The ac­cused has the right to fair crim­in­al pro­ceed­ings in ac­cord­ance with the Fed­er­al Con­sti­tu­tion and the rel­ev­ant le­gis­la­tion on crim­in­al pro­ced­ure.

2The ac­cused is not ob­liged to in­crim­in­ate him­self in crim­in­al pro­ceed­ings.

3The in­form­a­tion (Art. 68 and 73) giv­en by the ac­cused in the crim­in­al pro­ceed­ings or evid­ence from an audit un­der Art­icle 78 may be used in crim­in­al pro­ceed­ings only if the ac­cused con­sents thereto.

4The open­ing of a crim­in­al in­vest­ig­a­tion must be no­ti­fied in writ­ing to the sus­pect without delay un­less there is good cause for not do­ing so.

Art. 105 Prescription of the right to prosecute

1The right to ini­ti­ate a crim­in­al in­vest­ig­a­tion pre­scribes as fol­lows:

a.
for in­fringe­ments of pro­ced­ur­al ob­lig­a­tions: at the time when the tax claim re­lat­ing to the of­fence be­comes leg­ally bind­ing;
b.1
in re­la­tion to do­mest­ic and ac­quis­i­tion tax:
1.
in the case of con­tra­ven­tions un­der Art­icle 96 para­graphs 1-3: six months after the rel­ev­ant tax claim be­comes leg­ally bind­ing,
2.
for tax eva­sion of­fences un­der Art­icle 96 para­graph 4: two years after the rel­ev­ant tax claim be­comes leg­ally bind­ing,
3.
for of­fences un­der Art­icle 97 para­graph 2 and un­der Art­icles 14-17 ACLA2: sev­en years after the end of the rel­ev­ant tax peri­od;
c.3
in re­la­tion to im­port tax: for all mis­de­mean­ours and con­tra­ven­tions un­der Art­icles 96, 97 para­graph 2 and 99 and in the case of mis­de­mean­ours un­der Art­icles 14-17 ACLA: in sev­en years;
d. and e.4

2The pre­script­ive peri­od for pro­sec­u­tion ceases to ap­ply if be­fore ex­piry of the pre­script­ive peri­od a sum­mary pen­alty or­der or a judg­ment in the first in­stance is is­sued.

3The pre­script­ive peri­od for the pay­ment and re­fund ob­lig­a­tion un­der Art­icle 12 ACLA is gov­erned:

a.
in prin­ciple by Art­icle 42;
b.
if an of­fence covered by Art­icle 96 para­graph 4, 97 para­graph 2 or 99 or by Art­icles 14-17 ACLA is ful­filled, by para­graphs 1 and 2.

4The right to con­duct a crim­in­al in­vest­ig­a­tion that has already been ini­ti­ated pre­scribes after five years; the pre­script­ive peri­od is sus­pen­ded for as long as the ac­cused per­son is abroad.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 SR 313.0
3 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
4 Re­pealed by No I of the FA of 30 Sept. 2016, with ef­fect from 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 106 Collection of fines and costs and prescription

1The fines and costs im­posed in the crim­in­al pro­ceed­ings in re­spect of tax of­fences are col­lec­ted in ac­cord­ance with Art­icles 86-90. Art­icle 36 SCC1 ap­plies.

2Pre­scrip­tion of the right to col­lect fines and costs are gov­erned by Art­icle 91.


1 SR 311.0

Title 7 Final Provisions

Chapter 1 Implementing Provisions

Art. 107 Federal Council

1The Fed­er­al Coun­cil:

a.
reg­u­lates the re­lief from VAT for be­ne­fi­ciar­ies un­der Art­icle 2 of the Host State Act of 22 June 20071 who are ex­empt from li­ab­il­ity for tax;
b.
de­term­ines the re­quire­ments that cus­tom­ers who have their dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment abroad must sat­is­fy in or­der to be eli­gible for a re­fund of tax levied on Swiss ter­rit­ory on sup­plies made to them or on their im­ports that are covered by re­cip­roc­al law of the land in which they have their dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment; in prin­ciple the same re­quire­ments ap­ply as ex­ist for do­mest­ic tax­able per­sons in re­spect of the in­put tax de­duc­tion;
c.2
reg­u­lates the VAT treat­ment of sup­plies to per­sons who are em­ploy­ees and at the same time closely re­lated per­sons; in do­ing so, it shall take ac­count of the treat­ment of such sup­plies in the case of dir­ect fed­er­al tax­a­tion and may spe­cify ex­cep­tions to Art­icle 24 para­graph 2.

2The Fed­er­al Coun­cil may is­sue pro­vi­sions de­part­ing from this Act con­cern­ing the tax­a­tion of turnovers on im­ports of gold coins and fine gold.

3The Fed­er­al Coun­cil is­sues the im­ple­ment­ing reg­u­la­tions.


1 SR 192.12
2 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 108 Federal Department of Finance

The FDF:

a.
defines mar­ket con­form in­terest rates for in­terest on late pay­ment and re­funds and up­dates them peri­od­ic­ally;
b.
de­term­ines the cases in which in­terest on late pay­ment is not im­posed;
c.
stip­u­lates up to what amount neg­li­gible amounts of in­terest on late pay­ment and re­funds will not be im­posed or are not pay­able.

Art. 109 Consultative committee

1The Fed­er­al Coun­cil may ap­point a con­sultat­ive com­mit­tee com­pris­ing rep­res­ent­at­ives of tax­able per­sons, the can­tons, aca­demia, tax spe­cial­ists, and con­sumers.1

2The con­sultat­ive com­mit­tee ad­vises on amend­ments to this Act and to the im­ple­ment­ing pro­vi­sions and prac­tice rules based on it in re­la­tion to their ef­fects on tax­able per­sons and the eco­nomy.

3It com­ments on drafts and may is­sue re­com­mend­a­tions for amend­ments of its own ac­cord.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Chapter 2 Repeal and Amendment of Current Law

Art. 110 Repeal of current law

The VAT Act of 2 Septem­ber 19991 is re­pealed.


1 [AS 2000 1300 1134, 2001 3086, 2002 1480, 2004 4719 An­nex No II 5, 2005 4545 An­nex No 2, 2006 2197 An­nex No 52 2673 5379 An­nex No II 5, 2007 1411 An­nex No 7 3425 An­nex No 1 6637 An­nex No II 5]

Art. 111 Amendment of current law

The fol­low­ing fed­er­al acts are amended as fol­lows:

1


1 The amend­ments may be con­sul­ted un­der AS 2009 5203.

Chapter 3 Transitional Provisions

Art. 112 Application of the previous law

1The pre­vi­ous stat­utory pro­vi­sions and the reg­u­la­tions is­sued on the basis there­of re­main, sub­ject to Art­icle 113, ap­plic­able to all mat­ters that oc­curred and leg­al cir­cum­stances that arose while they were val­id. Pre­scrip­tion con­tin­ues to be gov­erned by Art­icles 49 and 50 of the pre­vi­ous law.

2Sup­plies made be­fore this Act came in­to force and im­ports of goods for which the im­port tax debt arose be­fore this Act came in­to force are gov­erned by the former law.

3Sup­plies made in part be­fore this Act came in­to force must be taxed un­der former law for this part. Sup­plies made in part after this Act comes in­to force are tax­able un­der the new law for this part.

Art. 113 Application of the new law

1In or­der to de­term­ine wheth­er the ex­emp­tion from tax li­ab­il­ity un­der Art­icle 10 para­graph 2 ex­ists when this Act comes in­to force, the new law shall be ap­plied to the sup­plies tax­able un­der this Act gen­er­ated in the twelve months pri­or to it com­ing in­to force.

2The pro­vi­sions on ret­ro­spect­ive in­put tax de­duc­tion un­der Art­icle 32 also ap­ply to sup­plies that did not en­title the tax­able per­son to make an in­put tax de­duc­tion be­fore this Act came in­to force.

3Sub­ject to Art­icle 91, the new pro­ced­ur­al law ap­plies to all pro­ced­ures pending on the date that this Act comes in­to force.

Art. 114 Election options

1Tax­able per­sons may, when this Act comes in­to force, again make use of the elec­tion op­tions provided for in this Act. If the elec­tion op­tions are linked to spe­cif­ic dead­lines, they be­gin to run again on the date that this Act comes in­to force.

2If the tax­able per­son does not re­spond to the elec­tion op­tions with­in 90 days of this Act com­ing in­to force, it is as­sumed that the per­son is abid­ing by his elec­tion, provided this con­tin­ues to be leg­ally pos­sible.

Art. 115 Change of the tax rates

1If the tax rates change, Art­icles 112 and 113 ap­ply by ana­logy. The Fed­er­al Coun­cil shall up­date the max­im­um amounts laid down in Art­icle 37 para­graph 1 as ap­pro­pri­ate.1

2Tax­able per­sons must be al­lowed suf­fi­ciently long peri­ods for the re­port­ing of the tax amounts at the pre­vi­ous rates that are geared to the nature of the sup­ply and ser­vice agree­ments.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Art. 115a Transitional provision to the Amendment of 30 September 2016

The in­put tax de­duc­tion may not be ret­ro­spect­ively can­celled on col­lect­ors' items such as works of art, an­tiques and such­like in re­spect of which in­put tax was already de­duc­ted be­fore the Amend­ment of 30 Septem­ber 2016 comes in­to force, provided the sale is made on Swiss ter­rit­ory and VAT is paid on the en­tire selling price.


1 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). The cor­rec­tion by the Fed­er­al As­sembly Draft­ing Com­mit­tee dated 30 Aug. 2017 con­cerns the Itali­an text only (AS 2017 4857).

Chapter 4 Referendum and Commencement

Art. 116

1This Act is sub­ject to an op­tion­al ref­er­en­dum.1

2Sub­ject to para­graph 3, it shall come in­to force on 1 Janu­ary 2010. The Fed­er­al Coun­cil shall stip­u­late the com­mence­ment date for Art­icle 34 para­graph 3 and 78 para­graph 4.2

3If a ref­er­en­dum is re­ques­ted and if the Act is ap­proved by pop­u­lar vote, the Fed­er­al Coun­cil shall de­term­ine the com­mence­ment date.


1 The dead­line for a ref­er­en­dum for this Act ex­pired on 1 Oct. 2009 (BBI 2009 4407).
2 Art. 78 para. 4 comes in­to force on 1 Jan. 2012 (AS 2011 4737).

Transitional Provision to the Amendment of 19 March 2010

A:
AHVG Bundesgesetz über die Alters- und Hinterlassenenversicherung
AHVV Verordnung über die Alters- und Hinterlassenenversicherung
AIG Bundesgesetz über die Ausländerinnen und Ausländer und über die Integration
AVIG Bundesgesetz über die obligatorische Arbeitslosenversicherung und die Insolvenzentschädigung
AVO Verordnung über die Beaufsichtigung von privaten Versicherungsunternehmen
AVO-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über die Beaufsichtigung von privaten Versicherungsunternehmen
AdoV Verordnung über die Adoption
ArG Bundesgesetz über die Arbeit in Industrie, Gewerbe und Handel
ArGV 1 Verordnung 1 zum Arbeitsgesetz
AsylG Asylgesetz
B:
BBG Bundesgesetzüber die Berufsbildung
BEG Bundesgesetz über Bucheffekten
BEHG Bundesgesetz über die Börsen und den Effektenhandel
BEHV Verordnung über die Börsen und den Effektenhandel
BG-HAÜ Bundesgesetz zum Haager Adoptionsübereinkommen und über Massnahmen zum Schutz des Kindes bei internationalen Adoptionen
BG-KKE Bundesgesetz über internationale Kindesentführung und die Haager Übereinkommen zum Schutz von Kindern und Erwachsenen
BGBB Bundesgesetz über das bäuerliche Bodenrecht
BGFA Bundesgesetz über die Freizügigkeit der Anwältinnen und Anwälte
BGG Bundesgesetz über das Bundesgericht
BIV-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über die Insolvenz von Banken und Effektenhändlern
BPG Bundespersonalgesetz
BPR Bundesgesetz über die politischen Rechte
BV Bundesverfassung der Schweizerischen Eidgenossenschaft
BVG Bundesgesetz über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge
BZG Bundesgesetz über den Bevölkerungsschutz und den Zivilschutz
BankG Bundesgesetz über die Banken und Sparkassen
BankV Verordnung über die Banken und Sparkassen
BetmG Bundesgesetz über die Betäubungsmittel und die psychotropen Stoffe
BewG Bundesgesetz über den Erwerb von Grundstücken durch Personen im Ausland
BewV Verordnung über den Erwerb von Grundstücken durch Personen im Ausland
BöB Bundesgesetz über das öffentliche Beschaffungswesen
BüG Bundesgesetz über Erwerb und Verlust des Schweizer Bürgerrechts
D:
DBG Bundesgesetz über die direkte Bundessteuer
DSG Bundesgesetz über den Datenschutz
E:
EBG Eisenbahngesetz
EMRK Konvention zum Schutze der Menschenrechte und Grundfreiheiten
EOG Bundesgesetz über den Erwerbsersatz für Dienstleistende und bei Mutterschaft
EOV Verordnung zum Erwerbsersatzgesetz
EÖBV Verordnung über die elektronische öffentliche Beurkundung
F:
FHG Bundesgesetz über den eidgenössischen Finanzhaushalt
FINMAG Bundesgesetz über die Eidgenössische Finanzmarktaufsicht
FKG Bundesgesetz über die Eidgenössische Finanzkontrolle
FMedG Bundesgesetz über die medizinisch unterstützte Fortpflanzung
FZG Bundesgesetz über die Freizügigkeit in der beruflichen Alters-, Hinterlassenen- und Invalidenvorsorge
FinfraG Bundesgesetz über die Finanzmarktinfrastrukturen und das Marktverhalten im Effekten- und Derivatehandel
FinfraV Verordnung über die Finanzmarktinfrastrukturen und das Marktverhalten im Effekten- und Derivatehandel
FinfraV-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über die Finanzmarktinfrastrukturen und das Marktverhalten im Effekten- und Derivatehandel
FusG Bundesgesetz über Fusion, Spaltung, Umwandlung und Vermögensübertragung
G:
GBV Grundbuchverordnung
GSG Bundesgesetz über die von der Schweiz als Gaststaat gewährten Vorrechte, Immunitäten und Erleichterungen sowie finanziellen Beiträge
GUMG Bundesgesetz über genetische Untersuchungen beim Menschen
GeBüV Verordnung über die Führung und Aufbewahrung der Geschäftsbücher
GebV SchKG Gebührenverordnung zum Bundesgesetz über Schuldbetreibung und Konkurs
GlG Bundesgesetz über die Gleichstellung von Frau und Mann
H:
HEsÜ Übereinkommen über den internationalen Schutz von Erwachsenen
HKsÜ Übereinkommen
HRegV Handelsregisterverordnung
I:
IPRG Bundesgesetz über das Internationale Privatrecht
J:
JStG Bundesgesetz über das Jugendstrafrecht
JStPO Schweizerische Jugendstrafprozessordnung
K:
KAG Bundesgesetz über die kollektiven Kapitalanlagen
KAKV-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über den Konkurs von kollektiven Kapitalanlagen
KG Bundesgesetz über Kartelle und andere Wettbewerbsbeschränkungen
KKV Verordnung über die kollektiven Kapitalanlagen
KKV-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über die kollektiven Kapitalanlagen
KOV Verordnung über die Geschäftsführung der Konkursämter (KOV)
KVG Bundesgesetz über die Krankenversicherung
L:
LVG Bundesgesetz über die wirtschaftliche Landesversorgung
LugÜ Übereinkommen über die gerichtliche Zuständigkeit und die Anerkennung und Vollstreckung von Entscheidungen in Zivil- und Handelssachen
M:
MSchG Bundesgesetz über den Schutz von Marken und Herkunftsangaben
MStG Militärstrafgesetz
MWSTG Bundesgesetz über die Mehrwertsteuer
MWSTV Mehrwertsteuerverordnung
O:
OAV-SchKG Verordnung betreffend die Oberaufsicht über Schuldbetreibung und Konkurs
OHG Bundesgesetz über die Hilfe an Opfer von Straftaten
OR Bundesgesetz betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (Fünfter Teil: Obligationenrecht)
P:
PAVO Verordnung über die Aufnahme von Pflegekindern
PBV Verordnung über die Bekanntgabe von Preisen
ParlG Bundesgesetz über die Bundesversammlung
PartG Bundesgesetz über die eingetragene Partnerschaft gleichgeschlechtlicher Paare
PatGG Bundesgesetz über das Bundespatentgericht
PfG Pfandbriefgesetz
PrHG Bundesgesetz über die Produktehaftpflicht
PüG Preisüberwachungsgesetz
R:
RAG Bundesgesetz über die Zulassung und Beaufsichtigung der Revisorinnen und Revisoren
S:
SVG Strassenverkehrsgesetz
SVKG Verordnung über die Sanktionen bei unzulässigen Wettbewerbsbeschränkungen
SchKG Bundesgesetz über Schuldbetreibung und Konkurs
StBOG Bundesgesetz über die Organisation der Strafbehörden des Bundes
StG Bundesgesetz über die Stempelabgaben
StGB Schweizerisches Strafgesetzbuch
StHG Bundesgesetz über die Harmonisierung der direkten Steuern der Kantone und Gemeinden
StPO Schweizerische Strafprozessordnung
StV Verordnung über die Stempelabgaben
SuG Bundesgesetz über Finanzhilfen und Abgeltungen
U:
URG Bundesgesetz über das Urheberrecht und verwandte Schutzrechte
URV Verordnung über das Urheberrecht und verwandte Schutzrechte
UVG Bundesgesetz über die Unfallversicherung
UVV Verordnung über die Unfallversicherung
UWG Bundesgesetz gegen den unlauteren Wettbewerb
V:
VAG Bundesgesetz betreffend die Aufsicht über Versicherungsunternehmen
VASR Verordnung über die anerkannten Standards zur Rechnungslegung
VBB Verordnung über das bäuerliche Bodenrecht
VBVV Verordnung über die Vermögensverwaltung im Rahmen einer Beistandschaft oder Vormundschaft
VDSG Verordnung zum Bundesgesetz über den Datenschutz
VG Bundesgesetz über die Verantwortlichkeit des Bundes sowie seiner Behördemitglieder und Beamten
VGG Bundesgesetz über das Bundesverwaltungsgericht
VKA Verordnung über die Katastrophenhilfe im Ausland
VKV-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über den Konkurs von Versicherungsunternehmen
VPAV Verordnung betreffend die Pfändung, Arrestierung und Verwertung von Versicherungsansprüchen nach dem Bundesgesetz vom 2. April 1908 über den Versicherungsvertrag
VStG Bundesgesetz über die Verrechnungssteuer
VStV Verordnung über die Verrechnungssteuer
VStrR Bundesgesetz über das Verwaltungsstrafrecht
VVAG Verordnung über die Pfändung und Verwertung von Anteilen an Gemeinschaftsvermögen
VVG Bundesgesetz über den Versicherungsvertrag
VZG Verordnung des Bundesgerichts über die Zwangsverwertung von Grundstücken
VegüV Verordnung gegen übermässige Vergütungen bei börsenkotierten Aktiengesellschaften
VeÜ-ZSSV Verordnung über die elektronische Übermittlung im Rahmen von Zivil- und Strafprozessen sowie von Schuldbetreibungs- und Konkursverfahren
VwVG Bundesgesetz über das Verwaltungsverfahren
VüKU Verordnung über die Kontrolle von Unternehmenszusammenschlüssen
VüS Verordnung über das Strafregister
W:
WG Bundesgesetz über Waffen, Waffenzubehör und Munition
Z:
ZG Zollgesetz
ZGB Schweizerisches Zivilgesetzbuch
ZPO Schweizerische Zivilprozessordnung
ZStV Zivilstandsverordnung
ZTG Zolltarifgesetz
Ü:
ÜbZ Übereinkunft betreffend Zivilprozessrecht
ÜüAVaS Übereinkommen über die Anerkennung und Vollstreckung ausländischer Schiedssprüche
ÜüRK Übereinkommen über die Rechte des Kindes
ÜüSKZGIA Übereinkommen über den Schutz von Kindern und die Zusammenarbeit auf dem Gebiet der Internationalen Adoption
ÜüiZR Übereinkommen über den internationalen Zugang zur Rechtspflege
ÜüzAiK Übereinkommen über die zivilrechtlichen Aspekte internationaler Kindesentführung
C:
CC Code civil suisse
CEDH Convention de sauvegarde des droits de l'homme et des libertés fondamentales
CL Convention concernant la compétence judiciaire, la reconnaissance et l'exécution des décisions en matière civile et commerciale
CLaH 2000 Convention sur la protection internationale des adultes
CLaH 96 Convention
CO Loi fédérale complétant le Code civil suisse
CP Code pénal suisse
CPC Code de procédure civile
CPM Code pénal militaire
CPP Code de procédure pénale suisse
Caclid Convention sur les aspects civils de l'enlèvement international d'enfants
Cpecmdi Convention sur la protection des enfants et la coopération en matière d'adoption internationale
Cprlsaé Convention pour la reconnaissance et l'exécution des sentences arbitrales étrangères
Crdl Convention relative aux droits de l'enfant
Crpc Convention relative à la procédure civile
Cst. Constitution fédérale de la Confédération suisse
Ctflij Convention tendant à faciliter l'accès international à la justice
D:
DPA Loi fédérale sur le droit pénal administratif
DPMin Loi fédérale régissant la condition pénale des mineurs
L:
LAA Loi fédérale sur l'assurance-accidents
LACI Loi fédérale sur l'assurance-chômage obligatoire et l'indemnité en cas d'insolvabilité
LAGH Loi fédérale sur l'analyse génétique humaine
LAMal Loi fédérale sur l'assurance-maladie
LAP Loi fédérale sur l'approvisionnement économique du pays
LAPG Loi fédérale sur les allocations pour perte de gain en cas de service et de maternité
LAVI Loi fédérale sur l'aide aux victimes d'infractions
LAVS Loi fédérale sur l'assurance-vieillesse et survivants
LArm Loi fédérale sur les armes, les accessoires d'armes et les munitions
LAsi Loi sur l'asile
LB Loi fédérale sur les banques et les caisses d'épargne
LBVM Loi fédérale sur les bourses et le commerce des valeurs mobilières
LCA Loi fédérale sur le contrat d'assurance
LCD Loi fédérale contre la concurrence déloyale
LCF Loi fédérale sur le Contrôle fédéral des finances
LCR Loi fédérale sur la circulation routière
LCart Loi fédérale sur les cartels et autres restrictions à la concurrence
LCdF Loi fédérale sur les chemins de fer
LD Loi sur les douanes
LDA Loi fédérale sur le droit d'auteur et les droits voisins
LDFR Loi fédérale sur le droit foncier rural
LDIP Loi fédérale sur le droit international privé
LDP Loi fédérale sur les droits politiques
LEH Loi fédérale sur les privilèges, les immunités et les facilités, ainsi que sur les aides financières accordés par la Suisse en tant qu'Etat hôte
LEI Loi fédérale sur les étrangers et l'intégration
LEg Loi fédérale sur l'égalité entre femmes et hommes
LF-CLaH Loi fédérale relative à la Convention de La Haye sur l'adoption et aux mesures de protection de l'enfant en cas d'adoption internationale
LF-EEA Loi fédérale sur l'enlèvement international d'enfants et les Conventions de La Haye sur la protection des enfants et des adultes
LFAIE Loi fédérale sur l'acquisition d'immeubles par des personnes à l'étranger
LFC Loi sur les finances de la Confédération
LFINMA Loi sur l'Autorité fédérale de surveillance des marchés financiers
LFLP Loi fédérale sur le libre passage dans la prévoyance professionnelle vieillesse, survivants et invalidité
LFPr Loi fédérale sur la formation professionnelle
LFus Loi fédérale sur la fusion, la scission, la transformation et le transfert de patrimoine
LHID Loi fédérale sur l'harmonisation des impôts directs des cantons et des communes
LIA Loi fédérale sur l'impôt anticipé (LIA)
LIFD Loi fédérale sur l'impôt fédéral direct
LIMF Loi fédérale sur les infrastructures des marchés financiers et le comportement sur le marché en matière de négociation de valeurs mobilières et de dérivés*
LLCA Loi fédérale sur la libre circulation des avocats
LLG Loi sur l'émission de lettres de gage
LMP Loi fédérale sur les marchés publics
LN Loi fédérale sur l'acquisition et la perte de la nationalité suisse
LOAP Loi fédérale sur l'organisation des autorités pénales de la Confédération
LP Loi fédérale sur la poursuite pour dettes et la faillite
LPCC Loi fédérale sur les placements collectifs de capitaux*
LPD Loi fédérale sur la protection des données
LPM Loi fédérale sur la protection des marques et des indications de provenance
LPMA Loi fédérale sur la procréation médicalement assistée*
LPP Loi fédérale sur la prévoyance professionnelle vieillesse, survivants et invalidité
LPPCi Loi fédérale sur la protection de la population et sur la protection civile
LParl Loisur l'Assemblée fédérale
LPart Loi fédérale sur le partenariat enregistré entre personnes du même sexe
LPers Loi sur le personnel de la Confédération
LRCF Loi fédérale sur la responsabilité de la Confédération, des membres de ses autorités et de ses fonctionnaires
LRFP Loi fédérale sur la responsabilité du fait des produits
LSA Loi fédérale sur la surveillance des entreprises d'assurance
LSPr Loi fédérale concernant la surveillance des prix
LSR Loi fédérale sur l'agrément et la surveillance des réviseurs
LStup Loi fédérale sur les stupéfiants et les substances psychotropes
LSu Loi fédérale sur les aides financières et les indemnités
LT Loi fédérale sur les droits de timbre
LTAF Loi sur le Tribunal administratif fédéral
LTF Loi sur le Tribunal fédéral
LTFB Loi<em></em>sur le Tribunal fédéral des brevets
LTI Loi fédérale sur les titres intermédiés
LTVA Loi fédérale régissant la taxe sur la valeur ajoutée
LTaD Loi sur le tarif des douanes
LTr Loi fédérale sur le travail dans l'industrie, l'artisanat et le commerce
O:
OAAE Ordonnance sur l'acte authentique électronique
OACata Ordonnance sur l'aide en cas de catastrophe à l'étranger
OAIE Ordonnance sur l'acquisition d'immeubles par des personnes à l'étranger
OAOF Ordonnance sur l'administration des offices de faillite
OAdo Ordonnance sur l'adoption
OB Ordonnance sur les banques et les caisses d'épargne
OBVM Ordonnance sur les bourses et le commerce des valeurs mobilières
OCEl-PCPP Ordonnance sur la communication électronique dans le cadre de procédures civiles et pénales et de procédures en matière de poursuite pour dettes et de faillite
ODAu Ordonnance sur le droit d'auteur et les droits voisins
ODFR Ordonnance sur le droit foncier rural
OEC Ordonnance sur l'état civil
OELP Ordonnance sur les émoluments perçus en application de la loi fédérale sur la poursuite pour dettes et la faillite
OFA-FINMA Ordonnance de l'Autorité fédérale de surveillance des marchés financiers sur la faillite des entreprises d'assurance
OFPC-FINMA Ordonnance de l'Autorité fédérale de surveillance des marchés financiers sur la faillite de placements collectifs de capitaux
OGPCT Ordonnance sur la gestion du patrimoine dans le cadre d'une curatelle ou d'une tutelle
OHS-LP Ordonnance relative à la haute surveillance en matière de poursuite et de faillite
OIA Ordonnance sur l'impôt anticipé
OIB-FINMA Ordonnance de l'Autorité fédérale de surveillance des marchés financiers sur l'insolvabilité des banques et des négociants en valeurs mobilières
OIMF Ordonnance sur les infrastructures des marchés financiers et le comportement sur le marché en matière de négociation de valeurs mobilières et de dérivés
OIMF-FINMA Ordonnance
OIP Ordonnance sur l'indication des prix
OLAA Ordonnance sur l'assurance-accidents
OLPD Ordonnance relative à la loi fédérale sur la protection des données
OLT 1 Ordonnance 1 relative à la loi sur le travail
ONCR Ordonnance sur les normes comptables reconnues
OPC Ordonnance concernant la saisie et la réalisation de parts de communautés
OPC-FINMA Ordonnance de l'Autorité fédérale de surveillance des marchés financiers sur les placements collectifs de capitaux
OPCC Ordonnance sur les placements collectifs de capitaux
OPE Ordonnance sur le placement d'enfants
ORAb Ordonnance contre les rémunérations abusives dans les sociétés anonymes cotées en bourse
ORC Ordonnance sur le registre du commerce
ORF Ordonnance sur le registre foncier
ORFI Ordonnance du Tribunal fédéral sur la réalisation forcée des immeubles
OS Ordonnance sur la surveillance des entreprises d'assurance privées
OS LCart Ordonnance sur les sanctions en cas de restrictions illicites à la concurrence
OS-FINMA Ordonnance de l'Autorité fédérale de surveillance des marchés financiers sur la surveillance des entreprises d'assurance privées
OSAss Ordonnance concernant la saisie, le séquestre et la réalisation des droits découlant d'assurances d'après la loi fédérale du 2 avril 1908 sur le contrat d'assurance
OT Ordonnance sur les droits de timbre
OTVA Ordonnance régissant la taxe sur la valeur ajoutée
Occd Ordonnance sur le contrôle des concentrations d'entreprises
Ocj Ordonnance sur le casier judiciaire
Olico Ordonnance concernant la tenue et la conservation des livres de comptes
P:
PA Loi fédérale sur la procédure administrative
PPMin Loi fédérale sur la procédure pénale applicable aux mineurs
R:
RAPG Règlement sur les allocations pour perte de gain
RAVS Règlement sur l'assurance-vieillesse et survivants
C:
C Convenzione
CC Codice civile svizzero
CEDU Convenzione per la salvaguardia dei diritti dell'uomo e delle libertà fondamentali
CLug Convenzione concernente la competenza giurisdizionale, il riconoscimento e l'esecuzione delle decisioni in materia civile e commerciale
CO Legge federale di complemento del Codice civile svizzero
CP Codice penale svizzero
CPC Codice di diritto processuale civile svizzero
CPM Codice penale militare
CPP Codice di diritto processuale penale svizzero
Ccrldsae Convenzione concernente il riconoscimento e l'esecuzione delle sentenze arbitrali estere
Cdf Convenzione sui diritti del fanciullo
Cost. Costituzione federale della Confederazione Svizzera
Crapc Convenzione relativa alla procedura civile
Csacrim Convenzione sugli aspetti civili del rapimento internazionale di minori
Cspida Convenzione sulla protezione internazionale degli adulti
Cspmscmai Convenzione sulla protezione dei minori e sulla cooperazione in materia di adozione internazionale
Cvfliag Convenzione volta a facilitare l'accesso internazionale alla giustizia
D:
DPA Legge federale sul diritto penale amministrativo
DPMin Legge federale sul diritto penale minorile
L:
LADI Legge federale sull'assicurazione obbligatoria contro la disoccupazione e l'indennità per insolvenza
LAFE Legge federale sull'acquisto di fondi da parte di persone all'estero
LAID Legge federale sull'armonizzazione delle imposte dirette dei Cantoni e dei Comuni
LAINF Legge federale sull'assicurazione contro gli infortuni
LAMal Legge federale sull'assicurazione malattie
LAP Legge federale sull'approvvigionamento economico del Paese
LAPub Legge federale sugli acquisti pubblici
LAV Legge federale concernente l'aiuto alle vittime di reati
LAVS Legge federale su l'assicurazione per la vecchiaia e per i superstiti
LArm Legge federale sulle armi, gli accessori di armi e le munizioni
LAsi Legge sull'asilo
LBCR Legge federale sulle banche e le casse di risparmio
LBVM Legge federale sulle borse e il commercio di valori mobiliari
LCA Legge federale sul contratto d'assicurazione
LCF Legge federale sul controllo federale delle finanze
LCSl Legge federale contro la concorrenza sleale
LCStr Legge federale sulla circolazione stradale
LCart Legge federale sui cartelli e altre limitazioni della concorrenza
LCit Legge federale su l'acquisto e la perdita della cittadinanza svizzera
LD Legge sulle dogane
LDA Legge federale sul diritto d'autore e sui diritti di protezione affini
LDFR Legge federale sul diritto fondiario rurale
LDIP Legge federale sul diritto internazionale privato
LDP Legge federale sui diritti politici
LEF Legge federale sulla esecuzione e sul fallimento
LEGU Legge federale sugli esami genetici sull'essere umano
LF-CAA Legge federale relativa alla Convenzione dell'Aia sull'adozione e a provvedimenti per la protezione del minore nelle adozioni internazionali
LF-RMA Legge federale sul rapimento internazionale dei minori e sulle Convenzioni dell'Aia sulla protezione dei minori e degli adulti
LFC Legge federale sulle finanze della Confederazione
LFINMA Legge federale concernente l'Autorità federale di vigilanza sui mercati finanziari
LFLP Legge federale sul libero passaggio nella previdenza professionale per la vecchiaia, i superstiti e l'invalidità
LFPr Legge federale sulla formazione professionale
LFus Legge federale sulla fusione, la scissione, la trasformazione e il trasferimento di patrimonio
LICol Legge federale sugli investimenti collettivi di capitale
LIFD Legge federale sull'imposta federale diretta
LIP Legge federale sull'imposta preventiva
LIPG Legge federale sulle indennità di perdita di guadagno per chi presta servizio e in caso di maternità
LIVA Legge federale concernente l'imposta sul valore aggiunto
LInFi Legge federale sulle infrastrutture del mercato finanziario e il comportamento sul mercato nel commercio di valori mobiliari e derivati
LL Legge federale sul lavoro nell'industria, nell'artigianato e nel commercio
LLCA Legge federale sulla libera circolazione degli avvocati
LOAP Legge federale sull'organizzazione delle autorità penali della Confederazione
LOF Legge sulle obbligazioni fondiarie
LPAM Legge federale concernente la procreazione con assistenza medica
LPD Legge federale sulla protezione dei dati
LPM Legge federale sulla protezione dei marchi e delle indicazioni di provenienza
LPP Legge federale sulla previdenza professionale per la vecchiaia, i superstiti e l'invalidità
LPPC Legge federale sulla protezione della popolazione e sulla protezione civile
LPar Legge federale sulla parità dei sessi
LParl Legge federale sull'Assemblea federale
LPers Legge sul personale federale
LRDP Legge federale sulla responsabilità per danno da prodotti
LResp Legge federale su la responsabilità della Confederazione, dei membri delle autorità federali e dei funzionari federali
LSA Legge federale sulla sorveglianza delle imprese di assicurazione
LSO Legge federale sui privilegi, le immunità e le facilitazioni, nonché sugli aiuti finanziari accordati dalla Svizzera quale Stato ospite
LSPr Legge federale sulla sorveglianza dei prezzi
LSR Legge federalesull'abilitazione e la sorveglianza dei revisori
LStrI Legge federale sugli stranieri e la loro integrazione
LStup Legge federale sugli stupefacenti e sulle sostanze psicotrope
LSu Legge federale sugli aiuti finanziari e le indennità
LTAF Legge sul Tribunale amministrativo federale
LTB Legge federale sulle tasse di bollo
LTCo Legge federale sui titoli contabili
LTD Legge sulla tariffa delle dogane
LTF Legge sul Tribunale federale
LTFB Legge sul Tribunale federale dei brevetti
LUD Legge federale sull'unione domestica registrata di coppie omosessuali
Lferr Legge federale sulle ferrovie
O:
OABCT Ordinanza sull'amministrazione di beni nell'ambito di una curatela o di una tutela
OACata Ordinanza sull'aiuto in caso di catastrofe all'estero
OAFE Ordinanza sull'acquisto di fondi da parte di persone all'estero
OAINF Ordinanza sull'assicurazione contro gli infortuni
OAMin Ordinanza sull'accoglimento di minori a scopo di affiliazione
OAPuE Ordinanza sugli atti pubblici in forma elettronica
OAV-LEF Ordinanza concernente l'alta vigilanza sulla esecuzione e sul fallimento
OAVS Ordinanza sull'assicurazione per la vecchiaia e per i superstiti
OAdoz Ordinanza sull'adozione
OBCR Ordinanza sulle banche e le casse di risparmio
OBVM Ordinanza sulle borse e il commercio di valori mobiliari
OCE-PCPE Ordinanza sulla comunicazione per via elettronica nell'ambito di procedimenti civili e penali nonché di procedure d'esecuzione e fallimento
ODAu Ordinanza sul diritto d'autore e sui diritti di protezione affini
ODFR Ordinanza sul diritto fondiario rurale
ODiC Ordinanza concernente il pignoramento e la realizzazione di diritti in comunione
OFA-FINMA Ordinanza dell'Autorità federale di vigilanza sui mercati finanziari sul fallimento delle imprese di assicurazione
OFICol-FINMA Ordinanza dell'Autorità federale di vigilanza sui mercati finanziari sul fallimento degli investimenti collettivi di capitale
OIB-FINMA Ordinanza dell'Autorità federale di vigilanza sui mercati finanziari sull'insolvenza di banche e commercianti di valori mobiliari
OICol Ordinanza sugli investimenti collettivi di capitale
OICol-FINMA Ordinanza dell'Autorità federale di vigilanza sui mercati finanziari sugli investimenti collettivi di capitale
OIP Ordinanza sull'indicazione dei prezzi
OIPG Ordinanza sulle indennità di perdita di guadagno
OIPrev Ordinanza sull'imposta preventiva
OIVA Ordinanza concernente l'imposta sul valore aggiunto
OInFi Ordinanza sulle infrastrutture del mercato finanziario e il comportamento sul mercato nel commercio di valori mobiliari e derivati
OInFi-FINMA Ordinanza
OLL 1 Ordinanza 1 concernente la legge sul lavoro
OLPD Ordinanza relativa alla legge federale sulla protezione dei dati
ONCR Ordinanza sulle norme contabili riconosciute
ORC Ordinanza sul registro di commercio
ORF Ordinanza sul registro fondiario
OReSA Ordinanza contro le retribuzioni abusive nelle società anonime quotate in borsa
OS Ordinanza sulla sorveglianza delle imprese di assicurazione private
OS LCart Ordinanza sulle sanzioni in caso di limitazioni illecite della concorrenza
OS-FINMA Ordinanza dell'Autorità federale di vigilanza sui mercati finanziari sulla sorveglianza delle imprese di assicurazione private
OSC Ordinanza sullo stato civile
OTB Ordinanza concernente le tasse di bollo
OTLEF Ordinanza sulle tasse riscosse in applicazione della legge federale sulla esecuzione e sul fallimento
Occdci Ordinanza concernente il controllo delle concentrazioni di imprese
Ocg Ordinanza sul casellario giudiziale
Olc Ordinanza sulla tenuta e la conservazione dei libri di commercio
P:
PA Legge federale sulla procedura amministrativa
PPMin Legge federale di diritto processuale penale minorile
R:
RFF Regolamento del Tribunale federale concernente la realizzazione forzata di fondi
RPAss Regolamento
RUF Regolamento concernente l'amministrazione degli uffici dei fallimenti
A:
AIG Federal Act on Foreign Nationals and Integration
AdoV Ordinance on Adoption
AsylG Asylum Act
B:
BBG Federal Acton Vocational and Professional Education and Training
BEG Federal Act on Intermediated Securities
BG-KKE Federal Act on International Child Abduction and the Hague Conventions on the Protection of Children and Adults
BIV-FINMA Ordinance of the Swiss Financial Market Supervisory Authority on the Insolvency of Banks and Securities Dealers
BPR Federal Act on Political Rights
BV Federal Constitution of the Swiss Confederation
BetmG Federal Act on Narcotics and Psychotropic Substances
D:
DSG Federal Act on Data Protection
F:
FINMAG Federal Act on the Swiss Financial Market Supervisory Authority
FMedG Federal Act on Medically Assisted Reproduction
FinfraG Federal Act on Financial Market Infrastructures and Market Conduct in Securities and Derivatives Trading
FinfraV Ordinance on Financial Market Infrastructures and Market Conduct in Securities and Derivatives Trading
FinfraV-FINMA Ordinance of the Swiss Financial Market Supervisory Authority on Financial Market Infrastructures and Market Conduct in Securities and Derivatives Trading
G:
GSG Federal Act on the Privileges, Immunities and Facilities and the Financial Subsidies granted by Switzerland as a Host State
GUMG Federal Act on Human Genetic Testing
GlG Federal Act on Gender Equality
K:
KAG Federal Act on Collective Investment Schemes
KG Federal Act on Cartels and other Restraints of Competition
KKV Ordinance on Collective Investment Schemes
KKV-FINMA Ordinance of the Swiss Financial Market Supervisory Authority on Collective Investment Schemes
M:
MSchG Federal Act on the Protection of Trade Marks and Indications of Source
MWSTG Federal Act on Value Added Tax
MWSTV Ordinance on Value Added Tax
O:
OR Federal Act on the Amendment of the Swiss Civil Code
P:
ParlG Federal Act on the Federal Assembly
PatGG Federal Act on the Federal Patent Court
S:
SVKG Ordinance on Sanctions imposed for Unlawful Restraints of Competition
StGB Swiss Criminal Code
StPO Swiss Criminal Procedure Code
U:
URG Federal Act on Copyright and Related Rights
V:
VDSG 235.11
VwVG Federal Act on Administrative Procedure
VüKU Ordinance on the Control of Concentrations of Undertakings
Z:
ZGB Swiss Civil Code
ZPO Swiss Civil Procedure Code
ZTG Customs Tariff Act
A:
AHVG Bundesgesetz über die Alters- und Hinterlassenenversicherung
AHVV Verordnung über die Alters- und Hinterlassenenversicherung
AIG Bundesgesetz über die Ausländerinnen und Ausländer und über die Integration
AVIG Bundesgesetz über die obligatorische Arbeitslosenversicherung und die Insolvenzentschädigung
AVO Verordnung über die Beaufsichtigung von privaten Versicherungsunternehmen
AVO-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über die Beaufsichtigung von privaten Versicherungsunternehmen
AdoV Verordnung über die Adoption
ArG Bundesgesetz über die Arbeit in Industrie, Gewerbe und Handel
ArGV 1 Verordnung 1 zum Arbeitsgesetz
AsylG Asylgesetz
B:
BBG Bundesgesetzüber die Berufsbildung
BEG Bundesgesetz über Bucheffekten
BEHG Bundesgesetz über die Börsen und den Effektenhandel
BEHV Verordnung über die Börsen und den Effektenhandel
BG-HAÜ Bundesgesetz zum Haager Adoptionsübereinkommen und über Massnahmen zum Schutz des Kindes bei internationalen Adoptionen
BG-KKE Bundesgesetz über internationale Kindesentführung und die Haager Übereinkommen zum Schutz von Kindern und Erwachsenen
BGBB Bundesgesetz über das bäuerliche Bodenrecht
BGFA Bundesgesetz über die Freizügigkeit der Anwältinnen und Anwälte
BGG Bundesgesetz über das Bundesgericht
BIV-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über die Insolvenz von Banken und Effektenhändlern
BPG Bundespersonalgesetz
BPR Bundesgesetz über die politischen Rechte
BV Bundesverfassung der Schweizerischen Eidgenossenschaft
BVG Bundesgesetz über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge
BZG Bundesgesetz über den Bevölkerungsschutz und den Zivilschutz
BankG Bundesgesetz über die Banken und Sparkassen
BankV Verordnung über die Banken und Sparkassen
BetmG Bundesgesetz über die Betäubungsmittel und die psychotropen Stoffe
BewG Bundesgesetz über den Erwerb von Grundstücken durch Personen im Ausland
BewV Verordnung über den Erwerb von Grundstücken durch Personen im Ausland
BöB Bundesgesetz über das öffentliche Beschaffungswesen
BüG Bundesgesetz über Erwerb und Verlust des Schweizer Bürgerrechts
D:
DBG Bundesgesetz über die direkte Bundessteuer
DSG Bundesgesetz über den Datenschutz
E:
EBG Eisenbahngesetz
EMRK Konvention zum Schutze der Menschenrechte und Grundfreiheiten
EOG Bundesgesetz über den Erwerbsersatz für Dienstleistende und bei Mutterschaft
EOV Verordnung zum Erwerbsersatzgesetz
EÖBV Verordnung über die elektronische öffentliche Beurkundung
F:
FHG Bundesgesetz über den eidgenössischen Finanzhaushalt
FINMAG Bundesgesetz über die Eidgenössische Finanzmarktaufsicht
FKG Bundesgesetz über die Eidgenössische Finanzkontrolle
FMedG Bundesgesetz über die medizinisch unterstützte Fortpflanzung
FZG Bundesgesetz über die Freizügigkeit in der beruflichen Alters-, Hinterlassenen- und Invalidenvorsorge
FinfraG Bundesgesetz über die Finanzmarktinfrastrukturen und das Marktverhalten im Effekten- und Derivatehandel
FinfraV Verordnung über die Finanzmarktinfrastrukturen und das Marktverhalten im Effekten- und Derivatehandel
FinfraV-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über die Finanzmarktinfrastrukturen und das Marktverhalten im Effekten- und Derivatehandel
FusG Bundesgesetz über Fusion, Spaltung, Umwandlung und Vermögensübertragung
G:
GBV Grundbuchverordnung
GSG Bundesgesetz über die von der Schweiz als Gaststaat gewährten Vorrechte, Immunitäten und Erleichterungen sowie finanziellen Beiträge
GUMG Bundesgesetz über genetische Untersuchungen beim Menschen
GeBüV Verordnung über die Führung und Aufbewahrung der Geschäftsbücher
GebV SchKG Gebührenverordnung zum Bundesgesetz über Schuldbetreibung und Konkurs
GlG Bundesgesetz über die Gleichstellung von Frau und Mann
H:
HEsÜ Übereinkommen über den internationalen Schutz von Erwachsenen
HKsÜ Übereinkommen
HRegV Handelsregisterverordnung
I:
IPRG Bundesgesetz über das Internationale Privatrecht
J:
JStG Bundesgesetz über das Jugendstrafrecht
JStPO Schweizerische Jugendstrafprozessordnung
K:
KAG Bundesgesetz über die kollektiven Kapitalanlagen
KAKV-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über den Konkurs von kollektiven Kapitalanlagen
KG Bundesgesetz über Kartelle und andere Wettbewerbsbeschränkungen
KKV Verordnung über die kollektiven Kapitalanlagen
KKV-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über die kollektiven Kapitalanlagen
KOV Verordnung über die Geschäftsführung der Konkursämter (KOV)
KVG Bundesgesetz über die Krankenversicherung
L:
LVG Bundesgesetz über die wirtschaftliche Landesversorgung
LugÜ Übereinkommen über die gerichtliche Zuständigkeit und die Anerkennung und Vollstreckung von Entscheidungen in Zivil- und Handelssachen
M:
MSchG Bundesgesetz über den Schutz von Marken und Herkunftsangaben
MStG Militärstrafgesetz
MWSTG Bundesgesetz über die Mehrwertsteuer
MWSTV Mehrwertsteuerverordnung
O:
OAV-SchKG Verordnung betreffend die Oberaufsicht über Schuldbetreibung und Konkurs
OHG Bundesgesetz über die Hilfe an Opfer von Straftaten
OR Bundesgesetz betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (Fünfter Teil: Obligationenrecht)
P:
PAVO Verordnung über die Aufnahme von Pflegekindern
PBV Verordnung über die Bekanntgabe von Preisen
ParlG Bundesgesetz über die Bundesversammlung
PartG Bundesgesetz über die eingetragene Partnerschaft gleichgeschlechtlicher Paare
PatGG Bundesgesetz über das Bundespatentgericht
PfG Pfandbriefgesetz
PrHG Bundesgesetz über die Produktehaftpflicht
PüG Preisüberwachungsgesetz
R:
RAG Bundesgesetz über die Zulassung und Beaufsichtigung der Revisorinnen und Revisoren
S:
SVG Strassenverkehrsgesetz
SVKG Verordnung über die Sanktionen bei unzulässigen Wettbewerbsbeschränkungen
SchKG Bundesgesetz über Schuldbetreibung und Konkurs
StBOG Bundesgesetz über die Organisation der Strafbehörden des Bundes
StG Bundesgesetz über die Stempelabgaben
StGB Schweizerisches Strafgesetzbuch
StHG Bundesgesetz über die Harmonisierung der direkten Steuern der Kantone und Gemeinden
StPO Schweizerische Strafprozessordnung
StV Verordnung über die Stempelabgaben
SuG Bundesgesetz über Finanzhilfen und Abgeltungen
U:
URG Bundesgesetz über das Urheberrecht und verwandte Schutzrechte
URV Verordnung über das Urheberrecht und verwandte Schutzrechte
UVG Bundesgesetz über die Unfallversicherung
UVV Verordnung über die Unfallversicherung
UWG Bundesgesetz gegen den unlauteren Wettbewerb
V:
VAG Bundesgesetz betreffend die Aufsicht über Versicherungsunternehmen
VASR Verordnung über die anerkannten Standards zur Rechnungslegung
VBB Verordnung über das bäuerliche Bodenrecht
VBVV Verordnung über die Vermögensverwaltung im Rahmen einer Beistandschaft oder Vormundschaft
VDSG Verordnung zum Bundesgesetz über den Datenschutz
VG Bundesgesetz über die Verantwortlichkeit des Bundes sowie seiner Behördemitglieder und Beamten
VGG Bundesgesetz über das Bundesverwaltungsgericht
VKA Verordnung über die Katastrophenhilfe im Ausland
VKV-FINMA Verordnung der Eidgenössischen Finanzmarktaufsicht über den Konkurs von Versicherungsunternehmen
VPAV Verordnung betreffend die Pfändung, Arrestierung und Verwertung von Versicherungsansprüchen nach dem Bundesgesetz vom 2. April 1908 über den Versicherungsvertrag
VStG Bundesgesetz über die Verrechnungssteuer
VStV Verordnung über die Verrechnungssteuer
VStrR Bundesgesetz über das Verwaltungsstrafrecht
VVAG Verordnung über die Pfändung und Verwertung von Anteilen an Gemeinschaftsvermögen
VVG Bundesgesetz über den Versicherungsvertrag
VZG Verordnung des Bundesgerichts über die Zwangsverwertung von Grundstücken
VegüV Verordnung gegen übermässige Vergütungen bei börsenkotierten Aktiengesellschaften
VeÜ-ZSSV Verordnung über die elektronische Übermittlung im Rahmen von Zivil- und Strafprozessen sowie von Schuldbetreibungs- und Konkursverfahren
VwVG Bundesgesetz über das Verwaltungsverfahren
VüKU Verordnung über die Kontrolle von Unternehmenszusammenschlüssen
VüS Verordnung über das Strafregister
W:
WG Bundesgesetz über Waffen, Waffenzubehör und Munition
Z:
ZG Zollgesetz
ZGB Schweizerisches Zivilgesetzbuch
ZPO Schweizerische Zivilprozessordnung
ZStV Zivilstandsverordnung
ZTG Zolltarifgesetz
Ü:
ÜbZ Übereinkunft betreffend Zivilprozessrecht
ÜüAVaS Übereinkommen über die Anerkennung und Vollstreckung ausländischer Schiedssprüche
ÜüRK Übereinkommen über die Rechte des Kindes
ÜüSKZGIA Übereinkommen über den Schutz von Kindern und die Zusammenarbeit auf dem Gebiet der Internationalen Adoption
ÜüiZR Übereinkommen über den internationalen Zugang zur Rechtspflege
ÜüzAiK Übereinkommen über die zivilrechtlichen Aspekte internationaler Kindesentführung
C:
CC Code civil suisse
CEDH Convention de sauvegarde des droits de l'homme et des libertés fondamentales
CL Convention concernant la compétence judiciaire, la reconnaissance et l'exécution des décisions en matière civile et commerciale
CLaH 2000 Convention sur la protection internationale des adultes
CLaH 96 Convention
CO Loi fédérale complétant le Code civil suisse
CP Code pénal suisse
CPC Code de procédure civile
CPM Code pénal militaire
CPP Code de procédure pénale suisse
Caclid Convention sur les aspects civils de l'enlèvement international d'enfants
Cpecmdi Convention sur la protection des enfants et la coopération en matière d'adoption internationale
Cprlsaé Convention pour la reconnaissance et l'exécution des sentences arbitrales étrangères
Crdl Convention relative aux droits de l'enfant
Crpc Convention relative à la procédure civile
Cst. Constitution fédérale de la Confédération suisse
Ctflij Convention tendant à faciliter l'accès international à la justice
D:
DPA Loi fédérale sur le droit pénal administratif
DPMin Loi fédérale régissant la condition pénale des mineurs
L:
LAA Loi fédérale sur l'assurance-accidents
LACI Loi fédérale sur l'assurance-chômage obligatoire et l'indemnité en cas d'insolvabilité
LAGH Loi fédérale sur l'analyse génétique humaine
LAMal Loi fédérale sur l'assurance-maladie
LAP Loi fédérale sur l'approvisionnement économique du pays
LAPG Loi fédérale sur les allocations pour perte de gain en cas de service et de maternité
LAVI Loi fédérale sur l'aide aux victimes d'infractions
LAVS Loi fédérale sur l'assurance-vieillesse et survivants
LArm Loi fédérale sur les armes, les accessoires d'armes et les munitions
LAsi Loi sur l'asile
LB Loi fédérale sur les banques et les caisses d'épargne
LBVM Loi fédérale sur les bourses et le commerce des valeurs mobilières
LCA Loi fédérale sur le contrat d'assurance
LCD Loi fédérale contre la concurrence déloyale
LCF Loi fédérale sur le Contrôle fédéral des finances
LCR Loi fédérale sur la circulation routière
LCart Loi fédérale sur les cartels et autres restrictions à la concurrence
LCdF Loi fédérale sur les chemins de fer
LD Loi sur les douanes
LDA Loi fédérale sur le droit d'auteur et les droits voisins
LDFR Loi fédérale sur le droit foncier rural
LDIP Loi fédérale sur le droit international privé
LDP Loi fédérale sur les droits politiques
LEH Loi fédérale sur les privilèges, les immunités et les facilités, ainsi que sur les aides financières accordés par la Suisse en tant qu'Etat hôte
LEI Loi fédérale sur les étrangers et l'intégration
LEg Loi fédérale sur l'égalité entre femmes et hommes
LF-CLaH Loi fédérale relative à la Convention de La Haye sur l'adoption et aux mesures de protection de l'enfant en cas d'adoption internationale
LF-EEA Loi fédérale sur l'enlèvement international d'enfants et les Conventions de La Haye sur la protection des enfants et des adultes
LFAIE Loi fédérale sur l'acquisition d'immeubles par des personnes à l'étranger
LFC Loi sur les finances de la Confédération
LFINMA Loi sur l'Autorité fédérale de surveillance des marchés financiers
LFLP Loi fédérale sur le libre passage dans la prévoyance professionnelle vieillesse, survivants et invalidité
LFPr Loi fédérale sur la formation professionnelle
LFus Loi fédérale sur la fusion, la scission, la transformation et le transfert de patrimoine
LHID Loi fédérale sur l'harmonisation des impôts directs des cantons et des communes
LIA Loi fédérale sur l'impôt anticipé (LIA)
LIFD Loi fédérale sur l'impôt fédéral direct
LIMF Loi fédérale sur les infrastructures des marchés financiers et le comportement sur le marché en matière de négociation de valeurs mobilières et de dérivés*
LLCA Loi fédérale sur la libre circulation des avocats
LLG Loi sur l'émission de lettres de gage
LMP Loi fédérale sur les marchés publics
LN Loi fédérale sur l'acquisition et la perte de la nationalité suisse
LOAP Loi fédérale sur l'organisation des autorités pénales de la Confédération
LP Loi fédérale sur la poursuite pour dettes et la faillite
LPCC Loi fédérale sur les placements collectifs de capitaux*
LPD Loi fédérale sur la protection des données
LPM Loi fédérale sur la protection des marques et des indications de provenance
LPMA Loi fédérale sur la procréation médicalement assistée*
LPP Loi fédérale sur la prévoyance professionnelle vieillesse, survivants et invalidité
LPPCi Loi fédérale sur la protection de la population et sur la protection civile
LParl Loisur l'Assemblée fédérale
LPart Loi fédérale sur le partenariat enregistré entre personnes du même sexe
LPers Loi sur le personnel de la Confédération
LRCF Loi fédérale sur la responsabilité de la Confédération, des membres de ses autorités et de ses fonctionnaires
LRFP Loi fédérale sur la responsabilité du fait des produits
LSA Loi fédérale sur la surveillance des entreprises d'assurance
LSPr Loi fédérale concernant la surveillance des prix
LSR Loi fédérale sur l'agrément et la surveillance des réviseurs
LStup Loi fédérale sur les stupéfiants et les substances psychotropes
LSu Loi fédérale sur les aides financières et les indemnités
LT Loi fédérale sur les droits de timbre
LTAF Loi sur le Tribunal administratif fédéral
LTF Loi sur le Tribunal fédéral
LTFB Loi<em></em>sur le Tribunal fédéral des brevets
LTI Loi fédérale sur les titres intermédiés
LTVA Loi fédérale régissant la taxe sur la valeur ajoutée
LTaD Loi sur le tarif des douanes
LTr Loi fédérale sur le travail dans l'industrie, l'artisanat et le commerce
O:
OAAE Ordonnance sur l'acte authentique électronique
OACata Ordonnance sur l'aide en cas de catastrophe à l'étranger
OAIE Ordonnance sur l'acquisition d'immeubles par des personnes à l'étranger
OAOF Ordonnance sur l'administration des offices de faillite
OAdo Ordonnance sur l'adoption
OB Ordonnance sur les banques et les caisses d'épargne
OBVM Ordonnance sur les bourses et le commerce des valeurs mobilières
OCEl-PCPP Ordonnance sur la communication électronique dans le cadre de procédures civiles et pénales et de procédures en matière de poursuite pour dettes et de faillite
ODAu Ordonnance sur le droit d'auteur et les droits voisins
ODFR Ordonnance sur le droit foncier rural
OEC Ordonnance sur l'état civil
OELP Ordonnance sur les émoluments perçus en application de la loi fédérale sur la poursuite pour dettes et la faillite