Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

of 27 November 2009 (Status as of 1 July 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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