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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. 48 Cantonal contributions to water, sewage or waste funds

(Art. 24 para. 6 let. d VAT Act)

1 The FTA shall es­tab­lish for every fund the amount of the de­duc­tion in per cent which ap­plies to the in­di­vidu­al af­fil­i­ated waste dis­pos­al or­gan­isa­tions and wa­ter­works.

2 It shall take in­to con­sid­er­a­tion that:

a.
the fund does not pay out all the con­tri­bu­tions re­ceived; and
b.
the tax­able cus­tom­ers of waste dis­pos­al ser­vices and wa­ter sup­plies have de­duc­ted the tax there­on in­voiced to them in full as in­put tax.