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. 22 Joint and several liability for group taxation

(Art. 15 para. 1 let. c VAT Act)

1 The joint and sev­er­al li­ab­il­ity of a mem­ber of a VAT group ex­tends to all tax, in­terest and cost claims that arise dur­ing its mem­ber­ship, with the ex­cep­tion of fines.

2 If leg­al en­force­ment has been ini­ti­ated against a group mem­ber, ad­di­tion­al tax has been claimed by an as­sess­ment no­tice from the group rep­res­ent­at­ive or if an audit has been an­nounced, a group mem­ber may not elude joint and sev­er­al li­ab­il­ity by with­draw­ing from the group.

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