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. 5a Shipping traffic on Lake Constance, the Untersee and the Rhine to the Swiss border below Basel 7

(Art. 8 para. 2 let. e VAT Act)

Pas­sen­ger trans­port by ship on Lake Con­stance, the Un­tersee and the Rhine between the Un­tersee and the Swiss bor­der be­low Basel is deemed to be a sup­ply made abroad.

7 In­ser­ted by No I of the O of 12 Oct. 2011, in force since 1 Jan. 2012 (AS 2011 4739).

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