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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. 34 Human medical treatment

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

1Hu­man med­ic­al treat­ment is the dia­gnos­is and treat­ment of ill­nesses, in­jur­ies and oth­er dis­orders of the phys­ic­al and men­tal health of hu­mans and activ­it­ies that serve the pre­ven­tion of hu­man ill­nesses and health dis­orders.

2The fol­low­ing are equi­val­ent to hu­man med­ic­al treat­ment:

a.
spe­cial ma­ter­nity ser­vices, such as check-ups, birth pre­par­a­tion or breast feed­ing ad­vice;
b.
ex­am­in­a­tions, con­sulta­tions and treat­ment re­lated to ar­ti­fi­cial in­sem­in­a­tion, con­tra­cep­tion or abor­tion;
c.
sup­plies of goods and sup­plies of ser­vices by a doc­tor or a dent­ist when destined for a med­ic­al re­port or an ex­pert opin­ion for the as­sess­ment of so­cial se­cur­ity claims.

3The fol­low­ing in par­tic­u­lar do not con­sti­tute hu­man med­ic­al treat­ment:

a.
ex­am­in­a­tions, con­sulta­tions and treat­ment solely for the pur­poses of en­han­cing well­being or per­form­ance or which are provided merely for aes­thet­ic reas­ons, un­less the ex­am­in­a­tion, ad­vice or treat­ment is provided by a doc­tor or dent­ist who is au­thor­ised to prac­tise his or her pro­fes­sion on Swiss ter­rit­ory;
b.
the ex­am­in­a­tions car­ried out for the pur­pose of writ­ing an ex­pert re­port which are not re­lated to a spe­cif­ic treat­ment of the per­son ex­amined, ex­cept for the cases un­der para­graph 2 let­ter c;
c.
the dis­pens­ing of medi­cines or of med­ic­al ap­pli­ances, un­less they are used by the per­son provid­ing the treat­ment in the course of hu­man med­ic­al treat­ment;
d.
the dis­pens­ing of self-man­u­fac­tured or pur­chased pros­theses and or­tho­paed­ic equip­ment, even if this takes place in the course of hu­man med­ic­al treat­ment; a pros­thes­is is a re­place­ment body part that can be sep­ar­ated from the body without an op­er­a­tion and re­in­ser­ted or at­tached;
e.
ba­sic care ac­tions; these con­sti­tute nurs­ing care ser­vices un­der Art­icle 21 para­graph 2 num­ber 4 VAT Act.