Art. 12 VAT from 2024
Art. 12 Public authorities
1 Among the public authorities, taxable persons are the autonomous agencies of the Confederation, cantons and communes and the other public law institutions.
2 Agencies may combine as a single taxable person. The combination may be elected for at the beginning of any tax period. It must be retained for at least one tax period.
3 A taxable person that is part of a public authority is exempt from tax liability as long as less than 100,000 francs turnover per year derive from taxable supplies to persons other than public authorities. The turnover is measured by the agreed considerations without the tax. (1)
4 The Federal Council determines what supplies made by public authorities qualify as business activity and are therefore taxable.
(1) Amended 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.
