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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. 25 Tax rates

1The tax rate is 7.7 per cent (stand­ard rate),1 sub­ject to para­graphs 2 and 3.

2The re­duced tax rate of 2.5 per cent ap­plies to:2

a.
the sup­ply of the fol­low­ing goods:
1.
tap wa­ter,
2.3
food­stuffs un­der the Food­stuffs Act of 20 June 20144, with the ex­cep­tion of al­co­hol­ic bever­ages,
3.
cattle, poultry, fish,
4.
grains,
5.
seeds, plant­ing roots and bulbs, liv­ing plants, cut­tings, scions and cut flowers and branches, in­clud­ing those used in ar­range­ments bou­quets, wreaths, etc.; if in­voiced sep­ar­ately, the sup­ply of these goods is also sub­ject to the re­duced tax rate, even if it is made in com­bin­a­tion with a sup­ply tax­able at the stand­ard rate,
6.
an­im­al feed, sil­age acids, scat­ter­ings for an­im­als,
7.
fer­til­isers, pesti­cides, mulch and oth­er ve­get­a­tion used as cov­er­ing ma­ter­i­al,
8.
med­ic­a­tion,
9.
news­pa­pers, magazines, books and oth­er prin­ted mat­ter without ad­vert­ising char­ac­ter of the kinds to be stip­u­lated by the Fed­er­al Coun­cil;
abis.5
elec­tron­ic news­pa­pers, magazines and books without ad­vert­ising char­ac­ter as defined by the Fed­er­al Coun­cil;
b.
the sup­ply of ser­vices of ra­dio and tele­vi­sion com­pan­ies, with the ex­cep­tion of ser­vices of a com­mer­cial nature;
c.
the sup­plies un­der Art­icle 21 para­graph 2 num­bers 14–16;
d.
ag­ri­cul­tur­al sup­plies that con­sist of land cul­tiv­a­tion dir­ectly re­lated to ini­tial pro­duc­tion or cul­tiv­a­tion of ini­tial pro­duc­tion products con­nec­ted with the land.

3For food­stuffs that form part of res­taur­ant sup­plies, the stand­ard rate ap­plies. A res­taur­ant sup­ply is the serving of food­stuffs provided the tax­able per­son pre­pares or serves the food­stuffs on the cus­tom­er’s premises or the tax­able per­son main­tains spe­cial in­stall­a­tions for their con­sump­tion on the spot. If food­stuffs, with the ex­cep­tion of al­co­hol­ic bever­ages, are destined to be taken away or for de­liv­ery, the re­duced tax rate ap­plies provided suit­able or­gan­isa­tion­al meas­ures are taken to dif­fer­en­ti­ate these sup­plies from res­taur­ant sup­plies; if this is not the case, the stand­ard rate ap­plies. Where food­stuffs, with the ex­cep­tion of al­co­hol­ic bever­ages, are offered in vend­ing ma­chines, the re­duced tax rate ap­plies.6

4The tax on ac­com­mod­a­tion ser­vices is 3.7 per cent (spe­cial rate). The spe­cial rate ap­plies un­til 31 Decem­ber 2020 or, in the event that the time lim­it in Art­icle 196 num­ber 14 para­graph 1 of the Fed­er­al Con­sti­tu­tion is ex­ten­ded, un­til 31 Decem­ber 2027 at the latest. An ac­com­mod­a­tion ser­vice is the pro­vi­sion of ac­com­mod­a­tion, in­clud­ing the serving of break­fast, even if it is in­voiced sep­ar­ately.7

5The Fed­er­al Coun­cil shall spe­cify in great­er de­tail the goods and ser­vices des­ig­nated in para­graph 2; in do­ing so it shall ob­serve the prin­ciple of com­pet­it­ive neut­ral­ity.


1 First part of the sen­tence amended by No I of the O of 8 Nov. 2017 on the Tem­por­ary In­crease in VAT Rates to Fin­ance the Ex­pan­sion of the Rail­way In­fra­struc­ture, in force since 1 Jan. 2018 un­til 31 Dec. 2030 at latest (AS 2017 6305).
2 Amended by No I of the O of 8 Nov. 2017 on the Tem­por­ary In­crease in VAT Rates to Fin­ance the Ex­pan­sion of the Rail­way In­fra­struc­ture, in force since 1 Jan. 2018 un­til 31 Dec. 2030 at latest (AS 2017 6305).
3 Amended by An­nex No II 3 of the Food­stuffs Act of 20 June 2014, in force since 1 Mai 2017 (AS 2017 249; BBl 2011 5571).
4 SR 817.0
5 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
6 Amended by No IV of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
7 Amended by No II 1 of the FA of 16 June 2017, in force since 1 Jan. 2018 (AS 2017 7667; BBl 2017 3429 3443).