Federal Act on Value Added Tax

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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).

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