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

A leg­al en­tity or a per­man­ent es­tab­lish­ment of a for­eign busi­ness may not be de­leted from the Swiss Com­mer­cial Re­gister un­til the FTA has no­ti­fied the ad­min­is­tra­tion com­pet­ent for keep­ing the re­gister that the tax due has been paid or se­cur­ity has been provided.