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

of 12 June 2009 (Status as of 1 January 2023)


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Art. 55 Tax rates 96

1 The tax on the im­port of goods is 7.7 per cent, sub­ject to para­graph 2.

2 The tax is 2.5 per cent on the im­port of goods un­der Art­icle 25 para­graph 2 let­ter a and abis.

96 Amended by No I of the O of 8 Nov. 2017 on the Tem­por­ary In­crease in VAT Rates to Fin­ance the Ex­pan­sion of the Rail­way In­fra­struc­ture, in force since 1 Jan. 2017 un­til 31 Dec. 2030 at latest (AS 2017 6305).

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