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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.

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.