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. 36 Cultural supplies

(Art. 21 para. 2 nos 14 and 16 VAT Act)

1 ...27

2 Cre­at­ors with­in the mean­ing of Art­icle 21 para­graph 2 num­ber 16 VAT Act are cre­at­ors of works un­der Art­icles 2 and 3 CopA, to the ex­tent they provide cul­tur­al sup­plies of ser­vices and sup­plies of goods.

27 Re­pealed by No I of the O of 18 Oct. 2017, with ef­fect from 1 Jan. 2018 (AS 2017 6307).

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