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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 January 2022)

Art. 12 Taxable person

(Art. 12 para. 1 VAT Act)

1 The sub-di­vi­sion of a pub­lic au­thor­ity in­to agen­cies fol­lows the clas­si­fic­a­tion in the fin­an­cial ac­counts, provided this cor­res­ponds with the or­gan­isa­tion­al and func­tion­al struc­ture.

2 Oth­er pub­lic law in­sti­tu­tions covered by Art­icle 12 para­graph 1 VAT Act are:

a.
Swiss and for­eign pub­lic cor­por­a­tions such as spe­cial-pur­pose as­so­ci­ations;
b.
pub­lic law in­sti­tu­tions with their own leg­al per­son­al­ity;
c.
pub­lic law found­a­tions with their own leg­al per­son­al­ity;
d.
simple part­ner­ships of pub­lic au­thor­it­ies.

3 For pur­poses of cross-bor­der col­lab­or­a­tion, for­eign pub­lic au­thor­it­ies may also be in­cluded in spe­cial-pur­pose as­so­ci­ations and simple part­ner­ships.

4 An in­sti­tu­tion with­in the mean­ing of para­graph 2 is a tax­able per­son as a whole.