Federal Act on Value Added Tax

¹Leg­al en­tit­ies with their re­gistered of­fice or a per­man­ent es­tab­lish­ment in Switzer­land which are closely as­so­ci­ated with one an­oth­er un­der the com­mon man­age­ment of a single leg­al en­tity may on ap­plic­a­tion com­bine as a single tax­able per­son (a VAT group). The group may also in­clude leg­al en­tit­ies which do not carry on a busi­ness, and in­di­vidu­als.

²The de­cision to com­bine as a VAT group may be made for the be­gin­ning of any tax peri­od. Ter­min­a­tion of a VAT group is pos­sible at the end of any tax peri­od.