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


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Art. 41 Tax exemption with credit for international air traffic

(Art. 23 para. 4 VAT Act)

1 Ex­empt from the tax with cred­it are:

a.
trans­port by air where either the place of ar­rival or of de­par­ture lies on Swiss ter­rit­ory;
b.
trans­port by air from one for­eign air­port to an­oth­er for­eign air­port cross­ing Swiss ter­rit­ory.

2 Do­mest­ic sec­tions of in­ter­na­tion­al flights are ex­empt from tax with cred­it if the flight is in­ter­rup­ted on Swiss ter­rit­ory only by a tech­nic­al stop­over or to change to a con­nect­ing flight.

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