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

Art. 26 Supplies to closely related persons 19

(Art. 18 para. 1 VAT Act)

The pro­vi­sion of sup­plies to closely re­lated per­sons con­sti­tutes a sup­ply re­la­tion­ship. As­sess­ment is gov­erned by Art­icle 24 para­graph 2 VAT Act.

19 The cor­rec­tion of 12 Dec. 2017 only con­cerns the French text (AS 2017 7263).