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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. 30 Remittance of cash flows that do not constitute considerations

(Art. 18 para. 2 VAT Act)

1 Cash flow re­mit­tances that do not con­sti­tute con­sid­er­a­tions un­der Art­icle 18 para­graph 2 VAT Act, in par­tic­u­lar with­in edu­ca­tion­al and re­search co­oper­a­tion pro­jects, are not sub­ject to the tax.

2 The in­put tax de­duc­tion un­der Art­icle 33 para­graph 2 VAT Act must be made by the last pay­ment re­cip­i­ent.