Ordinance on Value Added Tax

(Art. 45 para. 1 let. b and 52 let. 2 VAT Act)

¹Re­gard­less of the stor­age device or the meth­od of data stor­age, a data stor­age me­di­um without mar­ket value is con­sidered to be any device for stor­ing data, which in the man­ner and nature and con­di­tion in which it is im­por­ted:

a.

can­not be pur­chased against pay­ment of a con­sid­er­a­tion known at the time of im­port; and

b.

can­not be used con­trac­tu­ally against pay­ment of a non-re­cur­ring li­cence fee known at the time of im­port.

²The data stor­age me­di­um may in par­tic­u­lar carry com­puter pro­grammes and files, their up­dates and up­grades and sound and im­age data.

³Cru­cial for the as­sess­ment of wheth­er a data stor­age me­di­um is a data stor­age me­di­um without mar­ket value is the me­di­um it­self with the ser­vices in­cluded therein and the re­lated rights not con­sid­er­ing the leg­al trans­ac­tion lead­ing to the im­port.

⁴The fol­low­ing goods are in par­tic­u­lar deemed equi­val­ent to data stor­age me­dia without mar­ket value, provided the goods are ac­quired by the cus­tom­er as a res­ult of an in­de­pend­ent leg­al trans­ac­tion:

a.

plans, draw­ings and il­lus­tra­tions, in par­tic­u­lar by ar­chi­tects, en­gin­eers, graph­ic artists and de­sign­ers;

b.

leg­al opin­ions from law­yers, re­ports from ex­perts, trans­la­tions, re­search and test res­ults and res­ults of ana­lyses, valu­ations and sim­il­ar;

c.

cer­ti­fic­ated rights and in­tel­lec­tu­al prop­erty.