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. 30 Remittance of cash flows that do not constitute considerations

(Art. 18 para. 2 VAT Act)

1Cash flow re­mit­tances that do not con­sti­tute con­sid­er­a­tions un­der Art­icle 18 para­graph 2 VAT Act, in par­tic­u­lar with­in edu­ca­tion­al and re­search co­oper­a­tion pro­jects, are not sub­ject to the tax.

2The in­put tax de­duc­tion un­der Art­icle 33 para­graph 2 VAT Act must be made by the last pay­ment re­cip­i­ent.

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