Federal Act
on Agriculture
(Agriculture Act, AgricA)

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

of 29 April 1998 (Status as of 1 January 2022)


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Art. 47 Tax

1 Farms that ex­ceed the max­im­um stock level un­der Art­icle 46 must pay an an­nu­al tax.

2 The Fed­er­al Coun­cil shall set the rate of tax so that keep­ing an ex­cess­ive num­ber of an­im­als is un­eco­nom­ic­al.

3 Where two or more man­agers keep an­im­als on the same farm, each of the man­agers shall pay a tax which is pro­por­tion­al to their share of live­stock.

4 The di­vi­sion of farms to cir­cum­vent the pro­vi­sions on max­im­um stock levels shall not be re­cog­nised.

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