English translation: Overview of exempt turnovers pursuant to Article 21 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


  
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 Para. 3 VATA 2010

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