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

¹ Flows of funds that are not deemed to be con­sid­er­a­tion (Art. 18 para. 2), do not res­ult in a re­duc­tion of the in­put tax de­duc­tion, sub­ject to para­graph 2.

² The tax­able per­son must re­duce their in­put tax de­duc­tion pro­por­tion­ately if they re­ceive money un­der Art­icle 18 para­graph 2 let­ters a–c.