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

¹ The right to en­force the tax claim, in­terest and costs pre­scribes five years from the time when the cor­res­pond­ing claim be­comes leg­ally bind­ing.

² The pre­script­ive peri­od is sus­pen­ded as long as the tax­able per­son can­not be pro­ceeded against in Switzer­land.

³ The pre­script­ive peri­od is in­ter­rup­ted by every ac­tion re­quest­ing pay­ment and every morator­i­um by the FTA and by every as­ser­tion of the claim by the tax­able per­son.

⁴ In­ter­rup­tion and sus­pen­sion are ef­fect­ive to­wards all per­sons li­able for pay­ment.

⁵ Pre­scrip­tion ap­plies in any event ten years after the end of the year in which the claim be­came leg­ally bind­ing.

⁶ If a cer­ti­fic­ate of short­fall is is­sued in re­spect of a tax claim, the pre­script­ive peri­od for col­lec­tion is gov­erned by the pro­vi­sions of the DCBA¹⁵⁰.