Ordinance on Value Added Tax

(Art. 25 para. 2 let. a no. 9 VAT Act)

News­pa­pers and magazines without ad­vert­ising char­ac­ter are prin­ted mat­ter that ful­fils the fol­low­ing con­di­tions:

a.

they ap­pear peri­od­ic­ally, at least twice a year;

b.

they provide up-to-date in­form­a­tion or en­ter­tain­ment;

c.

they al­ways bear the same title;

d.

they are con­sec­ut­ively numbered and con­tain the date and the fre­quency of pub­lic­a­tion;

e.

they are presen­ted as news­pa­pers or magazines;

f.

they are not made up pre­dom­in­antly of space for en­ter­ing text or oth­er ma­ter­i­al.