Ordinance on Value Added Tax

(Art. 12 para. 1 VAT Act)

¹The sub-di­vi­sion of a pub­lic au­thor­ity in­to agen­cies fol­lows the clas­si­fic­a­tion in the fin­an­cial ac­counts, provided this cor­res­ponds with the or­gan­isa­tion­al and func­tion­al struc­ture.

²Oth­er pub­lic law in­sti­tu­tions covered by Art­icle 12 para­graph 1 VAT Act are:

a.

Swiss and for­eign pub­lic cor­por­a­tions such as spe­cial-pur­pose as­so­ci­ations;

b.

pub­lic law in­sti­tu­tions with their own leg­al per­son­al­ity;

c.

pub­lic law found­a­tions with their own leg­al per­son­al­ity;

d.

simple part­ner­ships of pub­lic au­thor­it­ies.

³For pur­poses of cross-bor­der col­lab­or­a­tion, for­eign pub­lic au­thor­it­ies may also be in­cluded in spe­cial-pur­pose as­so­ci­ations and simple part­ner­ships.

⁴An in­sti­tu­tion with­in the mean­ing of para­graph 2 is a tax­able per­son as a whole.