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


Open article in different language:  DE  |  FR  |  IT
Art. 115 Change of the tax rates

1 If the tax rates change, Art­icles 112 and 113 ap­ply by ana­logy. The Fed­er­al Coun­cil shall up­date the max­im­um amounts laid down in Art­icle 37 para­graph 1 as ap­pro­pri­ate.169

2 Tax­able per­sons must be al­lowed suf­fi­ciently long peri­ods for the re­port­ing of the tax amounts at the pre­vi­ous rates that are geared to the nature of the sup­ply and ser­vice agree­ments.

169 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