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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. 75

1 The in­put tax need not be re­duced if the funds un­der Art­icle 18 para­graph 2 let­ters a–c VAT Act are at­trib­ut­able to a busi­ness activ­ity for which no in­put tax is in­curred or for which no claim to in­put tax de­duc­tion ex­ists.

2 To the ex­tent the funds un­der Art­icle 18 para­graph 2 let­ters a–c VAT Act can be at­trib­uted to a spe­cif­ic busi­ness activ­ity, only the in­put tax on the ex­pendit­ures for this busi­ness activ­ity must be re­duced.

3 If the funds un­der Art­icle 18 para­graph 2 let­ters a–c VAT Act are paid to cov­er an op­er­at­ing de­fi­cit, the in­put tax must be re­duced over­all in the pro­por­tion of these funds to the total turnover, ex­clud­ing VAT.