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.


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Art. 105 Degree of use

(Art. 38 para. 4 VAT Act)

It is as­sumed that the seller has used the as­sets trans­ferred en­tirely for the busi­ness activ­it­ies en­titling the in­put tax de­duc­tion. A dif­fer­ent de­gree of use must be proved by the pur­chaser.

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