English translation of Article 2 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 2 of the Swiss VAT Act 2010

Relation to Cantonal Law
  1. Ticket taxes and transfer tax imposed by the cantons and communes do not qualify as taxes of the same nature as those defined in Article 134 of the Federal Constitution. 
  2. These may be levied so long as their assessment calculation does not include sums due in Value Added Tax. 


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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