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

(Art. 24a para. 4 VAT Act)

¹ Works of art means the fol­low­ing phys­ic­al works by cre­at­ors as re­ferred to in Art­icle 21 para­graph 2 num­ber 16 VAT Act:

a.

pictori­al works per­son­ally cre­ated by artists such as oil paint­ings, wa­ter col­ours, pas­tels, draw­ings, col­lages and the like; ex­emp­ted there­from are plans and draw­ings for ar­chi­tec­tur­al, en­gin­eer­ing, in­dus­tri­al, com­mer­cial, to­po­graph­ic­al or sim­il­ar pur­poses, hand-dec­or­ated man­u­fac­tured art­icles, the­at­ric­al scenery, stu­dio back cloths or the like of painted can­vas;

b.

ori­gin­al en­grav­ings, prints and litho­graphs, be­ing im­pres­sions pro­duced in lim­ited num­bers dir­ectly in black and white or in col­our of one or more plates ex­ecuted en­tirely by hand by the artist, ir­re­spect­ive of the pro­cess or of the ma­ter­i­al em­ployed, but not in­clud­ing any mech­an­ic­al or pho­tomech­an­ic­al pro­cess;

c.

seri­graphs that dis­play the fea­tures of an ori­gin­al in­di­vidu­ally cre­ated artist­ic work, have been pro­duced in lim­ited num­bers and have been ex­ecuted from re­pro­duc­tion forms com­pletely hand-made by the cre­at­or;

d.

ori­gin­al sculp­tures and statu­ary, in any ma­ter­i­al, provided that they are ex­ecuted en­tirely by the artist; sculp­ture casts the pro­duc­tion of which is in lim­ited num­bers and su­per­vised by the artist or his suc­cessors in title;

e.

tapestries and wall tex­tiles made by hand from ori­gin­al designs provided by artists, provided that the pro­duc­tion is in lim­ited num­bers;

f.

in­di­vidu­al pieces of ceram­ics ex­ecuted en­tirely by the artist and signed by him or her;

g.

enamels on cop­per, ex­ecuted en­tirely by hand, pro­duced in lim­ited num­bers and bear­ing the sig­na­ture of the artist or the stu­dio;

h.

pho­to­graphs taken by the artist, prin­ted by him or her or un­der his or her su­per­vi­sion in lim­ited num­bers, signed and numbered;

i.

works of art per­son­ally cre­ated by the artist in lim­ited num­bers that are not men­tioned in let­ters a–h.

² An­tiques are move­able goods that are more than 100 years old.

³ Col­lect­ors’ items are in par­tic­u­lar also:

a.

post­age stamps, rev­en­ue stamps, post­marks first day cov­ers, postal sta­tion­ery and the like, used, or if un­used not cur­rent and not in­ten­ded to be cur­rent;

b.

zo­olo­gic­al, botan­ic­al, min­er­alo­gic­al or ana­tom­ic­al col­lect­ors’ items and col­lec­tions; col­lect­ors’ items of his­tor­ic, ar­chae­olo­gic­al, pa­lae­on­to­lo­gic­al, eth­no­lo­gic­al or nu­mis­mat­ic in­terest;

c.

mo­tor vehicles first re­gistered on pur­chase more than 30 years pre­vi­ously;

d.

wines and oth­er al­co­hol­ic bever­ages the vin­tage of which is dis­played and which may be in­di­vidu­al­ised by num­ber­ing or by oth­er means;

e.

goods made of pre­cious met­al, clad with pre­cious met­al, gem­stones, pre­cious stones and the like, such as jew­ellery, watches and coins, that have a col­lect­or’s value.