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. 38a Educational and research institutions 30

(Art. 21 para. 7 VAT Act)

1 Edu­ca­tion­al and re­search in­sti­tu­tions are:

a.
high­er edu­ca­tion in­sti­tu­tions sup­por­ted by the Con­fed­er­a­tion and can­tons un­der Art­icle 63a of the Fed­er­al Con­sti­tu­tion31 in ac­cord­ance with a leg­al basis;
b.
non-profit or­gan­isa­tions un­der Art­icle 3 let­ter j VAT Act, and pub­lic au­thor­it­ies un­der Art­icle 12 VAT Act;
c.
pub­lic hos­pit­als, ir­re­spect­ive of their leg­al form.

2 Private sec­tor busi­nesses do not qual­i­fy as edu­ca­tion­al and re­search in­sti­tu­tions.

30 In­ser­ted by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

31 SR 101

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