Federal Act on Value Added Tax

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.