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


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Art. 74 Major renovations of immovable property

(Art. 32 VAT Act)

If the renov­a­tion costs in a con­struc­tion phase ex­ceed in total 5 per cent of the in­sur­ance value of the build­ing pri­or to renov­a­tion, the en­tire in­put tax de­duc­tion may be cor­rec­ted on the basis of the total costs, re­gard­less of wheth­er the costs are for value en­han­cing or main­ten­ance ex­pendit­ures.

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