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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. 67 Tax representation

1Tax­able per­sons without a dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory must ap­point a rep­res­ent­at­ive to per­form their pro­ced­ur­al ob­lig­a­tions who has his dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory.

2In the case of group tax­a­tion (Art. 13), the VAT group must ap­point a rep­res­ent­at­ive to ful­fil their pro­ced­ur­al ob­lig­a­tions who has his dom­i­cile or place of busi­ness in Switzer­land.

3The ap­point­ment of a rep­res­ent­at­ive un­der para­graphs 1 and 2 does not con­sti­tute a per­man­ent es­tab­lish­ment in ac­cord­ance with the dir­ect tax pro­vi­sions.