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


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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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