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. 23 Amount of the assignment

(Art. 15 para. 4 VAT Act)

When part of a claim to a con­sid­er­a­tion is as­signed, the VAT is also as­signed in the same pro­por­tion. As­sign­ment of a net claim without VAT is not pos­sible.

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