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

¹ The fol­low­ing are sub­ject to the ac­quis­i­tion tax:

a.¹¹³

sup­plies of ser­vices by busi­nesses based abroad that are not entered in the Re­gister of Tax­able Per­sons where the place of sup­ply un­der Art­icle 8 para­graph 1 is situ­ated on Swiss ter­rit­ory, with the ex­cep­tion of tele­com­mu­nic­a­tion or elec­tron­ic ser­vices sup­plied to non-tax­able re­cip­i­ents;

b.

the im­port of data stor­age me­dia without mar­ket value with the ser­vices and rights in­cluded therein (Art. 52 para. 2);

c.¹¹⁴

sup­plies of im­mov­able goods on Swiss ter­rit­ory that are not sub­ject to im­port tax and which are made by busi­nesses based abroad and which are not entered in the Re­gister of Tax­able Per­sons, with the ex­cep­tion of mak­ing such goods avail­able for use or ex­ploit­a­tion;

d.¹¹⁵

the sup­ply of elec­tri­city in cables, gas via the nat­ur­al gas dis­tri­bu­tion net­work and dis­trict heat­ing by busi­nesses based abroad to per­sons li­able to tax on Swiss ter­rit­ory;

e.¹¹⁶

the trans­fer of emis­sion al­low­ances, cer­ti­fic­ates and at­test­a­tions for emis­sion re­duc­tions, cer­ti­fic­ates of ori­gin for elec­tri­city and sim­il­ar rights, cer­ti­fic­ates and al­low­ances by busi­nesses with re­gistered of­fice, dom­i­cile or a per­man­ent es­tab­lish­ment abroad or on Swiss ter­rit­ory, which is not ex­empt from do­mest­ic tax without cred­it in ac­cord­ance with Art­icle 21 para­graph 2 num­ber 19 let­ter e.

² The re­cip­i­ent of sup­plies un­der para­graph 1 is li­able to the tax, provided they:¹¹⁷

a.

are li­able to the tax un­der Art­icle 10; or

b.¹¹⁸

pro­cure such sup­plies for more than 10,000 francs in the cal­en­dar year.