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. 52 Advertising character

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

1Prin­ted and elec­tron­ic products have ad­vert­ising char­ac­ter if their con­tent is clearly de­signed to pro­mote the busi­ness activ­ity of the pub­lish­er or of a third party be­hind the pub­lish­er.

2Third parties be­hind a pub­lish­er are:

a.
per­sons and busi­nesses, on whose be­half the pub­lish­er acts; or
b.
oth­er per­sons closely re­lated to the pub­lish­er with­in the mean­ing of Art­icle 3 let­ter h VAT Act.

3Ad­vert­ising is both dir­ect ad­vert­ising, such as ad­vert­ise­ments, and in­dir­ect ad­vert­ising, such as ad­vertori­als or in­fomer­cials.

1 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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