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.


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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).

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