Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 27 November 2009 (Status as of 1 March 2021)


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Art. 101 Part of the assets

(Art. 38 para. 1 VAT Act)

Every smal­lest unit in a busi­ness that is vi­able by it­self con­sti­tutes a part of the as­sets.

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