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. 7 Permanent establishments of foreign businesses

(Art. 10 VAT Act)

All per­man­ent es­tab­lish­ments on Swiss ter­rit­ory of a busi­ness dom­i­ciled abroad qual­i­fy to­geth­er as a single in­de­pend­ent tax­able per­son.

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