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


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Art. 4 Samnaun and Sampuoir

1 As long as the val­ley areas of Sam­naun and Sam­puoir re­main out­side Swiss cus­toms ter­rit­ory, this Act ap­plies in both val­ley areas only to ser­vices.7

2 The loss of tax rev­en­ue suffered by the Con­fed­er­a­tion as a res­ult of para­graph 1 must be com­pensated for by the com­munes of Sam­naun and Valsot.8

3 The Fed­er­al Coun­cil reg­u­lates the de­tails in con­sulta­tion with the com­munes of Sam­naun and Valsot. In do­ing so it shall take ap­pro­pri­ate ac­count of the sav­ings res­ult­ing from the lower cost of levy­ing the tax.9

7 As the leg­al suc­cessor to the com­mune of Tschlin, Valsot must from 1 Jan. 2013 com­pensate the Con­fed­er­a­tion for tax-free sup­plies made on its part of the cus­toms en­clave (AS 2012 3551).

8 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

9 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

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