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


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Art. 11 Waiver of exemption from tax liability

1 Any per­son who car­ries on a busi­ness and is ex­empt from tax li­ab­il­ity un­der Art­icle 10 para­graph 2 or 12 para­graph 3 has the right to waive ex­emp­tion from tax li­ab­il­ity.

2 Ex­emp­tion from tax li­ab­il­ity must be waived for at least one tax peri­od.

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