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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. 108 Assignment and pledge of the tax claim

(Art. 44 para. 2 VAT Act)

On as­sign­ment and pledge of the tax claim, the con­fid­en­ti­al­ity pro­vi­sions un­der Art­icle 74 VAT Act do not ap­ply.