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. 17 Formation of a group

(Art. 13 VAT Act)

1The mem­bers of the VAT group may be freely de­term­ined from among those en­titled to par­ti­cip­ate in the group tax­a­tion.

2The form­a­tion of sev­er­al sub-groups is per­miss­ible.

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