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. 16 Group members

(Art. 13 VAT Act)

1Un­in­cor­por­ated en­tit­ies without leg­al ca­pa­city are equi­val­ent to leg­al en­tit­ies for the pur­pose of Art­icle 13 VAT Act.

2In­sur­ance agents may be mem­bers of a group.

3…1

1 Re­pealed by No I of the O of 12 Nov. 2014, with ef­fect from 1 Jan. 2015 (AS 2014 3847).

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