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

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


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Art. 5a Shipping traffic on Lake Constance, the Untersee and the Rhine to the Swiss border below Basel 7

(Art. 8 para. 2 let. e VAT Act)

Pas­sen­ger trans­port by ship on Lake Con­stance, the Un­tersee and the Rhine between the Un­tersee and the Swiss bor­der be­low Basel is deemed to be a sup­ply made abroad.

7 In­ser­ted by No I of the O of 12 Oct. 2011, in force since 1 Jan. 2012 (AS 2011 4739).

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