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

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

The FTA can ap­prove the vol­un­tary tax­a­tion of the sup­plies re­ferred to in Art­icle 21 para­graph 2 num­bers 20 and 21 VAT Act, without the value of the land, provided they have been made to in­sti­tu­tion­al be­ne­fi­ciar­ies un­der Art­icle 143 para­graph 2 let­ter a, re­gard­less wheth­er the in­sti­tu­tion­al be­ne­fi­ciary is li­able for tax on Swiss ter­rit­ory or not. This op­tion is lim­ited to prop­er­ties and parts of prop­er­ties used for ad­min­is­trat­ive pur­poses, and in par­tic­u­lar to of­fices, con­fer­ence rooms, ware­houses, park­ing places, or which are in­ten­ded as the res­id­ence of the head of a dip­lo­mat­ic mis­sion, a per­man­ent mis­sion or an­oth­er rep­res­ent­at­ive in inter-gov­ern­ment­al or­gan­isa­tions or of a con­su­lar post.