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. 74 Major renovations of immovable property

(Art. 32 VAT Act)

If the renov­a­tion costs in a con­struc­tion phase ex­ceed in total 5 per cent of the in­sur­ance value of the build­ing pri­or to renov­a­tion, the en­tire in­put tax de­duc­tion may be cor­rec­ted on the basis of the total costs, re­gard­less of wheth­er the costs are for value en­han­cing or main­ten­ance ex­pendit­ures.

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