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. 105 Degree of use

(Art. 38 para. 4 VAT Act)

It is as­sumed that the seller has used the as­sets trans­ferred en­tirely for the busi­ness activ­it­ies en­titling the in­put tax de­duc­tion. A dif­fer­ent de­gree of use must be proved by the pur­chaser.

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