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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. 26 Supplies to closely related persons

(Art. 18 para. 1 VAT Act)

The pro­vi­sion of sup­plies to closely re­lated per­sons con­sti­tutes a sup­ply re­la­tion­ship. As­sess­ment is gov­erned by Art­icle 24 para­graph 2 VAT Act.

1 The cor­rec­tion of 12 Dec. 2017 only con­cerns the French text (AS 2017 7263).