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

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.