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. 22 Joint and several liability for group taxation

(Art. 15 para. 1 let. c VAT Act)

1The joint and sev­er­al li­ab­il­ity of a mem­ber of a VAT group ex­tends to all tax, in­terest and cost claims that arise dur­ing its mem­ber­ship, with the ex­cep­tion of fines.

2If leg­al en­force­ment has been ini­ti­ated against a group mem­ber, ad­di­tion­al tax has been claimed by an as­sess­ment no­tice from the group rep­res­ent­at­ive or if an audit has been an­nounced, a group mem­ber may not elude joint and sev­er­al li­ab­il­ity by with­draw­ing from the group.

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