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

(Art. 24 VAT Act)

¹ On sup­plies to em­ploy­ees for con­sid­er­a­tion, the tax must be cal­cu­lated on the con­sid­er­a­tion ac­tu­ally re­ceived. Art­icle 24 para­graphs 2 and 3 VAT Act is re­served.

² Sup­plies made by the em­ploy­er to em­ploy­ees which must be de­clared in the salary cer­ti­fic­ate are deemed to be made with con­sid­er­a­tion. The tax must be cal­cu­lated on the amount that is also ap­plic­able for dir­ect taxes.

³ Sup­plies which do not have to be de­clared in the salary cer­ti­fic­ate con­sti­tute sup­plies made without con­sid­er­a­tion and it is as­sumed that a busi­ness reas­on ex­ists.

⁴ Where lump sums that are per­miss­ible for de­term­in­ing the wage ele­ments ap­plic­able for dir­ect tax pur­poses may also serve to as­sess the VAT, they may also be used for VAT pur­poses.

⁵ When ap­ply­ing para­graphs 2–4, it is ir­rel­ev­ant wheth­er the per­sons con­cerned are closely re­lated per­sons as stip­u­lated un­der Art­icle 3 let­ter h VAT Act.⁴⁰