Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.
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. 71Major immovable property renovations
(Art. 31 VAT Act)
If the renovation costs in a construction phase exceed in total 5 per cent of the insurance value of the building prior to renovation, the input tax deduction must be corrected on the basis of the total costs, regardless of whether the costs are for value enhancing or maintenance expenditures.