Art. 10 VAT from 2024
Art. 10 Taxable Person Principle
1 Any person, irrespective of legal form, objects and intention to make a profit, is liable to the tax if that person carries on a business and:a. makes supplies on Swiss territory through that business; or b. has its registered office, domicile or permanent establishment on Swiss territory. (1)
1bis A person carries on a business if he:a. independently performs a professional or commercial activity with the aim of sustainably earning income from supplies, irrespective of the amount of the inflow of funds that do not qualify as a consideration under Article 18 paragraph 2; andb. acts externally under his own name. (2)
1ter The purchase, holding and sale of interests under Article 29 paragraphs 2 and 3 qualifies as a business activity. (2)
2 Exempt from tax liability under paragraph 1 is any person who:a. within one year generates on Swiss territory and abroad turnover from supplies of less than 100,000 francs that are not exempt from the tax without credit under Article 21 paragraph 2;b. carries on a business based abroad that exclusively makes one or more of the following types of supplies on Swiss territory irrespective of turnover:1. supplies exempt from the tax,2. services whose place of supply in terms of Article 8 paragraph 1 is located on Swiss territory; not exempt from tax liability is, however, any person who supplies telecommunication or electronic services to recipients who are not liable to the tax, 3. supplies of electricity in cables, gas via the natural gas distribution network and district heating to persons liable to the tax on Swiss territory;c. (4) as a non-profit, voluntarily-run sporting or cultural association or as a charitable organisation generates on Swiss territory and abroad within one year a turnover from supplies of less than 250,000 francs that are not exempt from the tax without credit under Article 21 paragraph 2. (1)
2bis The turnover is calculated on the basis of the agreed considerations without the tax. (2)
3 The place of business on Swiss territory and all domestic permanent establishments together represent a single taxable person.
(1) (5)
(2) (3)
(3) (6)
(4) Amended by No I of the FA of 17 Dec. 2021, in force since 1 Jan. 2023 ([AS 2022 228]; [BBl 2021 1100], [1944]).
(5) Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 ([AS 2017 3575]; [BBl 2015 2615]).
(6) Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 ([AS 2017 3575]; [BBl 2015 2615]).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
