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

(Art. 21 para. 7 VAT Act)

¹ Edu­ca­tion­al and re­search in­sti­tu­tions are:

a.

high­er edu­ca­tion in­sti­tu­tions sup­por­ted by the Con­fed­er­a­tion and can­tons un­der Art­icle 63a of the Fed­er­al Con­sti­tu­tion³⁰ in ac­cord­ance with a leg­al basis;

b.

non-profit or­gan­isa­tions un­der Art­icle 3 let­ter j VAT Act, and pub­lic au­thor­it­ies un­der Art­icle 12 VAT Act;

c.

pub­lic hos­pit­als, ir­re­spect­ive of their leg­al form.

² Private sec­tor busi­nesses do not qual­i­fy as edu­ca­tion­al and re­search in­sti­tu­tions.