Ordinance on Value Added Tax

(Art. 21 para. 2 no 3 VAT Act)

¹A pro­vider pos­sesses a li­cence to prac­tise its pro­fes­sion with­in the mean­ing of Art­icle 21 para­graph 2 num­ber 3 VAT Act, if it:

a.

is in pos­ses­sion of the li­cence to prac­tise its pro­fes­sion in­de­pend­ently re­quired by the can­ton­al law; or

b.

is ac­cred­ited to provide hu­man med­ic­al treat­ment in ac­cord­ance with the can­ton­al law.

²Mem­bers of hu­man med­ic­al and nurs­ing pro­fes­sions with­in the mean­ing of Art­icle 21 para­graph 2 num­ber 3 VAT Act are in par­tic­u­lar:

a.

doc­tors;

b.

dent­ists;

c.

dent­al tech­ni­cians;

c^bis.¹

dent­al hy­gien­ists;

d.

psy­cho­ther­ap­ists;

e.

chiro­pract­ors;

f.

physio­ther­ap­ists;

g.

er­go­ther­ap­ists;

h.

na­tur­o­paths, non-med­ic­al prac­ti­tion­ers, nat­ur­al non-med­ic­al prac­ti­tion­ers;

i.

child­birth carers and mid­wives;

j.

nurses;

k.

med­ic­al mas­seurs and mas­seuses;

l.

speech ther­ap­ists;

m.

di­et­ary ad­visers;

n.

pod­o­lo­gists.