Drucken
Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.

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. 47 Tax and reporting period

1For tax­able per­sons un­der Art­icle 45 para­graph 2 let­ter a, the same tax and re­port­ing peri­ods ap­ply as for the do­mest­ic tax (Art. 34 and 35).

2The tax and re­port­ing peri­od for tax­able per­sons un­der Art­icle 45 para­graph 2 let­ter b is the cal­en­dar year.