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Ordinance on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

Art. 1 Swiss territory

(Art. 3 let. a VAT Act)

Swiss ocean-go­ing ships do not qual­i­fy as ter­rit­ory of the Swiss Con­fed­er­a­tion for the pur­poses of Art­icle 3 let­ter a VAT Act.