Ordinance on Value Added TaxEnglish is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. |
|
Art. 61 Input tax deduction for gold coins and fine gold
(Art. 107 para. 2 VAT Act) The tax on supplies of goods and on supplies of services which are used for turnovers under Article 44 and imports under Article 113 let. g may be deducted as input tax. |
