Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 12 June 2009 (Status as of 1 January 2022)


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Art. 2 Relationship to cantonal law

1 Tick­et taxes and taxes on the trans­fer of title that are im­posed by the can­tons and com­munes do not qual­i­fy as taxes of the same nature as those defined in Art­icle 134 of the Fed­er­al Con­sti­tu­tion.

2 They may be im­posed to the ex­tent they do not in­clude Value Ad­ded Tax in their as­sess­ment basis.

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