Federal Act on Value Added Tax

¹The tax is cal­cu­lated on the con­sid­er­a­tion ac­tu­ally re­ceived. The con­sid­er­a­tion in­cludes in par­tic­u­lar the re­im­burse­ment of all costs, even if they are in­voiced sep­ar­ately, and the pub­lic law charges pay­able by the tax­able per­son. Para­graphs 2 and 6 re­main re­served.

²For sup­plies to closely re­lated per­sons (Art. 3 let. h), the con­sid­er­a­tion is deemed to be the amount that would be agreed between in­de­pend­ent third parties.

³For barter trans­ac­tions, the mar­ket value of each sup­ply is deemed to be the con­sid­er­a­tion for the oth­er sup­ply.

⁴For ex­change re­pairs, the con­sid­er­a­tion cov­ers only the wage for the work car­ried out.

⁵For sup­plies made in lieu of pay­ment, the con­sid­er­a­tion is deemed to be the amount which is thereby sat­is­fied.

⁶Not in­cluded in the as­sess­ment basis are:

a.

tick­et taxes, im­mov­able prop­erty trans­fer taxes and the VAT it­self pay­able on the sup­ply;

b.

amounts that the tax­able per­son re­ceives from the per­son re­ceiv­ing the sup­ply as re­im­burse­ment of out­lays made in his name and for his ac­count, provided they are de­tailed sep­ar­ately (trans­it­ory items);

c.

the por­tion of the con­sid­er­a­tion that, on sale of an im­mov­able good, relates to the value of the land;

d.

the can­ton­al con­tri­bu­tions to wa­ter, sewage or waste funds in­cluded in the price of dis­pos­al and sup­ply ser­vices, to the ex­tent that these con­tri­bu­tions are used by these funds to pay con­tri­bu­tions to dis­pos­al or­gan­isa­tions or wa­ter­works.