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

(Art. 107 para. 1 let. a VAT Act)

¹ Ex­empt from the tax are:

a.

sup­plies of goods and ser­vices on Swiss ter­rit­ory by tax­able per­sons to in­sti­tu­tion­al and in­di­vidu­al be­ne­fi­ciar­ies;

b.¹²⁵

the ac­quis­i­tion of sup­plies from busi­nesses with their place of busi­ness abroad by in­sti­tu­tion­al and in­di­vidu­al be­ne­fi­ciar­ies.

² The tax ex­emp­tion ap­plies only to sup­plies of goods and sup­plies of ser­vices:

a.

to in­di­vidu­al be­ne­fi­ciar­ies if they are ex­clus­ively for per­son­al use;

b.

to in­sti­tu­tion­al be­ne­fi­ciar­ies if they are ex­clus­ively for of­fi­cial use.