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. 94 Supplies to closely related persons and employees

(Art. 37 para. 1-4 VAT Act)1

1Sup­plies to closely re­lated per­sons are, sub­ject to Art­icle 93, re­por­ted as fol­lows when re­port­ing us­ing net tax rates:

a. and b.2
c.3
goods and ser­vices are re­por­ted us­ing the ap­proved net tax rate at a value equal to the con­sid­er­a­tion paid, but at least at the amount that would be agreed between in­de­pend­ent third parties;
d.
if re­port­ing is done us­ing two net tax rates and the sup­ply can­not be al­loc­ated to a busi­ness activ­ity, the high­er rate is used.

2Us­ing net tax rates for re­port­ing, sup­plies to em­ploy­ees are treated as fol­lows:

a.
goods giv­en and ser­vices sup­plied for con­sid­er­a­tion to em­ploy­ees are re­por­ted at the ap­proved net tax rate;
b.
if re­port­ing is done us­ing two net tax rates and the sup­ply can­not be al­loc­ated to a busi­ness activ­ity, the high­er rate is used.

3 For closely re­lated per­sons who are also em­ploy­ees, para­graph 2 ap­plies.4

4Sup­plies that must be in­cluded in the salary cer­ti­fic­ate for dir­ect tax pur­poses al­ways con­sti­tute sup­plies for con­sid­er­a­tion. The tax must be cal­cu­lated on the amount that is also ap­plic­able for dir­ect tax pur­poses.5


1 The cor­rec­tion of 12 Dec. 2017 only con­cerns the French text (AS 2017 7263).
2 Re­pealed by No I of the O of 18 Oct. 2017, with ef­fect from 1 Jan. 2018 (AS 2017 6307).
3 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
4 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
5 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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