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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. 104 Voluntary use of the notification procedure

(Art. 38 para. 2 VAT Act)

Provided both parties are li­able for the tax, the no­ti­fic­a­tion pro­ced­ure may be used:

a.
on the trans­fer of im­mov­able prop­erty or parts of im­mov­able prop­erty;
b.
on ap­plic­a­tion of the trans­fer­ring per­son, if there are ma­ter­i­al in­terests.