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


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Art. 111a Transfer of emission allowances and similar rights 110

(Art. 45 para. 1 let. e VAT Act)

1 The trans­fer of emis­sion al­low­ances and oth­er rights in ac­cord­ance with Art­icle 45 para­graph 1 let­ter e of the VAT Act is not sub­ject to do­mest­ic tax.

2 If do­mest­ic tax is in­voiced on the trans­fer, it can­not be de­duc­ted as in­put tax un­less the tax has been re­por­ted and paid.

110 In­ser­ted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).

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