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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. 34 Tax period

1The tax is levied by tax peri­od.

2The tax peri­od is the cal­en­dar year.

3The FTA shall per­mit the tax­able per­son on re­quest to use the busi­ness year as the tax peri­od.1

1 Not yet in ef­fect.