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. 102 Tax liability of the purchaser

(Art. 38 para. 1 VAT Act)

The no­ti­fic­a­tion pro­ced­ure must also be used if the pur­chaser only be­comes li­able for the tax in con­nec­tion with the trans­fer of all or part of the as­sets.

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