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 Tax exempt turnovers - please see the following subpages:
Art. 21 Para. 1 VATA 2010 General
Art. 21 Para. 2 (1) VATA 2010 Postal Services Art. 21 Para. 2 (2) VATA 2010 Hospital Treatments and Curative Treatments by Doctors in Hospitals Art. 21 Para. 2 (3) VATA 2010 Other Curative Treatments Art. 21 Para. 2 (4) VATA 2010 Care Services Art. 21 Para. 2 (5) VATA 2010 Supplies of Human Organs and Human Blood Art. 21 Para. 2 (6) VATA 2010 Services of Medical Practice Associations Art. 21 Para. 2 (7) VATA 2010 Transportation of Sick Art. 21 Para. 2 (8) VATA 2010 Supplies in the Field of Social Security Art. 21 Para. 2 (9) VATA 2010 Child and youth care Art. 21 Para. 2 (10) VATA 2010 Youth Exchange Organisations Art. 21 Para. 2 (11) VATA 2010 Education, Formation, Professional Training and Further Education Art. 21 Para. 2 (12) VATA 2010 Provision of staff for selected tax-exempt turnovers Art. 21 Para. 2 (13) VATA 2010 Turnovers of Non-Profit Organisations Art. 21 Para. 2 (14) VATA 2010 Cultural Services and Supplies provided to Audience Art. 21 Para. 2 (15) VATA 2010 Services in the field of Sports Art. 21 Para. 2 (16) VATA 2010 Cultural Services and Supply of Works of Aart by their Creator Art. 21 Para. 2 (17) VATA 2010 Charitable Events Art. 21 Para. 2 (18) VATA 2010 Insurance Trunovers Art. 21 Para. 2 (19)(a) VATA 2010 Granting, Brokerage and Management of Credit Art. 21 Para. 2 (19)(b) VATA 2010 Assumption, Brokerage and Management of Liabilities, Guarantees and other forms of Collateral Art. 21 Para. 2 (19)(c) VATA 2010 Investment Business, Current-Account Transactions, Payment and Transfer Transactions, Business with Money Claims Art. 21 Para. 2 (19)(d) VATA 2010 Turnover with Legal Tender Art. 21 Para. 2 (19)(e) VATA 2010 Turnover of Securities and Participations in Companies Art. 21 Para. 2 (19)(f) VATA 2010 Management of Collective Investment Schemes Art. 21 Para. 2 (20) VATA 2010 Transfer of Rights in Rem for Real Estate and Turnovers of Condominium Owners' Associations Art. 21 Para. 2 (21) VATA 2010 Provision of Real Estate for Use or Exploitation Art. 21 Para. 2 (22) VATA 2010 Supply of Postage Stamps Art. 21 Para. 2 (23) VATA 2010 Turnover in Games of Luck Art. 21 Para. 2 (24) VATA 2010 Turnover with Used Moveable Goods Art. 21 Para. 2 (25) VATA 2010 Compensation Funds Art. 21 Para. 2 (26) VATA 2010 Agricultural, Silvicultural and Gardening Products Art. 21 Para. 2 (27) VATA 2010 Publication Services provided by Non-Profit Organisations Art. 21 Para. 2 (28) VATA 2010 Bodies governed by Public Law Art. 21 Para. 2 (29) VATA 2010 Arbitration |
Art. 21 MWSTG 2010 >
