Ordinance on Value Added Tax

(Art. 18 VAT Act)

A sup­ply re­la­tion­ship does not ex­ist in the cross-bor­der post­ing of em­ploy­ees with­in a group, if:

a.

a for­eign em­ploy­er em­ploys an em­ploy­ee in a de­ploy­ment op­er­a­tion on Swiss ter­rit­ory be­long­ing to the same group of com­pan­ies or an em­ploy­er em­ploys an em­ploy­ee in a for­eign de­ploy­ment op­er­a­tion be­long­ing to the same group;

b.

the em­ploy­ee works for the de­ploy­ment op­er­a­tion but re­tains the em­ploy­ment con­tract with the post­ing busi­ness; and

c.

the wages, so­cial se­cur­ity con­tri­bu­tions and re­lated ex­penses are charged by the post­ing em­ploy­er to the de­ploy­ment op­er­a­tion without a sur­charge.