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

¹ Jointly and sev­er­ally li­able with the tax­able per­son are:

a.

part­ners in a simple part­ner­ship, a gen­er­al or lim­ited part­ner­ship with­in the scope of their civil law li­ab­il­ity;

b.

per­sons who vol­un­tar­ily con­duct or ar­range an auc­tion;

c.²¹

any per­son or un­in­cor­por­ated en­tity, with the ex­cep­tion of pen­sion schemes, that is a mem­ber of a VAT group (Art. 13) for all taxes pay­able by the group; if a per­son or un­in­cor­por­ated en­tity with­draws from the group, they are li­able only for the tax claims that have aris­en from their own busi­ness activ­ity;

d.

on trans­fer of a busi­ness: the pre­vi­ous tax debt­or for three years after the an­nounce­ment or re­port­ing of the trans­fer for tax claims that arose be­fore the trans­fer;

e.

on ter­min­a­tion of the tax li­ab­il­ity of a wound up leg­al en­tity, trad­ing com­pany or part­ner­ship without leg­al per­son­al­ity: the per­sons en­trus­ted with the li­quid­a­tion up to the amount of the li­quid­a­tion sur­plus;

f.

for the tax of a leg­al per­son that re­lo­cates its dom­i­cile abroad: the man­aging bod­ies up to the amount of the net as­sets of the leg­al en­tity.

² The per­sons des­ig­nated in para­graph 1 let­ters e and f are li­able only for the tax, in­terest and cost claims which arise or fall due un­der their man­age­ment; their li­ab­il­ity lapses if they can prove that they have done everything that could reas­on­ably be ex­pec­ted of them to as­cer­tain and sat­is­fy the tax claim.

³ Li­ab­il­ity un­der Art­icle 12 para­graph 3 of the Fed­er­al Act of 22 March 1974²² on Ad­min­is­trat­ive Crim­in­al Law (ACLA) is re­served.

⁴ If a tax­able per­son as­signs claims from his busi­ness to third parties, the lat­ter are li­able on a sub­si­di­ary basis for the VAT in­cluded in the as­sign­ment if at the date of the as­sign­ment, the tax debt due to the FTA has not yet aris­en and a cer­ti­fic­ate of short­fall is avail­able.²³

⁵ The per­son jointly and sev­er­ally li­able has in pro­ceed­ings the same rights and ob­lig­a­tions as the tax­able per­son.