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

(Art. 18 para. 2 let. a VAT Act)

Sub­sidies or oth­er pub­lic con­tri­bu­tions are in par­tic­u­lar amounts paid by pub­lic au­thor­it­ies as:

a.

fin­an­cial as­sist­ance with­in the mean­ing of Art­icle 3 para­graph 1 of the Sub­sidies Act of 5 Oc­to­ber 1990²¹ (SubA);

b.

com­pens­a­tion with­in the mean­ing of Art­icle 3 para­graph 2 let­ter a SubA, provided if a sup­ply re­la­tion­ship ex­ists;

c.

re­search con­tri­bu­tions, provided the pub­lic au­thor­ity does not have an ex­clus­ive right to the res­ults of the re­search;

d.

cash flows com­par­able with let­ters a–c that are paid un­der can­ton­al and com­mun­al law.