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

of 27 November 2009 (Status as of 1 January 2023)

Art. 17 Formation of a group

(Art. 13 VAT Act)

1 The mem­bers of the VAT group may be freely de­term­ined from among those en­titled to par­ti­cip­ate in the group tax­a­tion.

2 The form­a­tion of sev­er­al sub-groups is per­miss­ible.