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 January 2022)


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Art. 108 Assignment and pledge of the tax claim

(Art. 44 para. 2 VAT Act)

On as­sign­ment and pledge of the tax claim, the con­fid­en­ti­al­ity pro­vi­sions un­der Art­icle 74 VAT Act do not ap­ply.

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