English translation of Article 111 of the Swiss VAT Act 2010

This page contains an English translation of the below Article of the revised Swiss VATA 2010 and is part of a web based Swiss VATA 2010 commentary published in German. Should you require qualified written legal advice on cross-border transactions potentially triggering Swiss VAT  from a Swiss VAT lawyer please do not hesitate to contact: Harun Can


Article 111 of the Swiss VAT Act 2010

Amendment of current law 

The following federal acts are amended as follows:

  1. Federal Act on Debt Enforcement and Bankruptcy of 11 April 1889
    Art. 219 Para. 4 (e)

    Claims not secured by pledge and the unsecured proportion of claims partially secured by pledge are covered in the following order out of the proceeds of the entire remaining bankruptcy estate:

    ...

              Second class       
    e. the tax claims under the VAT Act of 12 June 2009 with the exception of claims from supplies, which arise by operation of law or by official ordinance.
  2. Finance Control Act dated 28 June 1967
    Art. 6 (k) 
    The Federal Finance Control has the following duties:

    k. to regularly review the adequacy of VAT net tax rates laid down by the Federal Tax Administration.



Corresponding Article(s) of the EU VAT Directive (Recast) 2006/112/EC (as of January 2010)

There is no corresponding provision.
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