Title Two: Domestic Tax
Chapter 1: Taxable Person
< Art. 9 Avoidance of distortion of competition
> Art. 11 Waiver of exemption from tax liability
Art. 10 Principle
1 Any person, irrespective of legal form, objects and intention to make a profit, is liable to the tax if that person carries on a business and is not exempt from tax liability under paragraph 2. A person carries on a business if that person:
- a.
- independently performs a professional or commercial activity with the aim of sustainably earning income from supplies; and
- b.
- acts externally under his own name.
2 Exempt from tax liability under paragraph 1 is any person who:
- a.
- within one year generates on Swiss territory turnover from taxable supplies of less than 100,000 francs, unless he waives the exemption from tax liability; the turnover is measured by the agreed considerations without the tax;
- b.
- carries on a business based abroad that makes supplies on Swiss territory subject exclusively to the acquisition tax (Art. 45–49); not exempt from tax liability is, however, any person who carries on a business based abroad that supplies telecommunication or electronic services on Swiss territory to recipients who are not liable to the tax;
- c.
- as a non-profit, voluntarily-run sporting or cultural association or as a charitable organisation generates on Swiss territory a turnover from taxable supplies of less than 150,000 francs, unless he waives exemption from tax liability; the turnover is measured by the agreed considerations without the tax.
3 The place of business on Swiss territory and all domestic permanent establishments together represent a single taxable person.
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
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