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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)

Art. 41 Tax exemption with credit for international air traffic

(Art. 23 para. 4 VAT Act)

1 Ex­empt from the tax with cred­it are:

a.
trans­port by air where either the place of ar­rival or of de­par­ture lies on Swiss ter­rit­ory;
b.
trans­port by air from one for­eign air­port to an­oth­er for­eign air­port cross­ing Swiss ter­rit­ory.

2 Do­mest­ic sec­tions of in­ter­na­tion­al flights are ex­empt from tax with cred­it if the flight is in­ter­rup­ted on Swiss ter­rit­ory only by a tech­nic­al stop­over or to change to a con­nect­ing flight.