English translation of Article 55 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 55 of the Swiss VAT Act 2010


Tax rates 
  1. The tax on the import of goods is 8%, subject to paragraph 2. 

  2. Goods imported under Article 25(2)(a) will incur a tax of 2.5%. 


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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