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.


Open article in different language:  DE  |  FR  |  IT
Art. 44 Assignment and pledge of the tax claim

1The tax­able per­son may as­sign and pledge his tax claim in ac­cord­ance with the pro­vi­sions of private law.

2The rights of the FTA, namely to ob­ject and to take meas­ures to se­cure the tax, are not af­fected by the as­sign­ment or pledge.1

1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden