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Commentary

Assessment basis (Switzerland)


51 Switzerland

Import VAT is calculated as follows:

  1. Ìý

    •ÌýÌýÌýÌý On the consideration if the goods are imported in fulfilment of a sales or commission transaction.

  2. Ìý

    •ÌýÌýÌýÌý On the consideration for supplies of goods under work and labour contracts.

  3. Ìý

    •ÌýÌýÌýÌý On the consideration for work carried out abroad on behalf of artists and sculptors on their own works of art.

  4. Ìý

    •ÌýÌýÌýÌý On the consideration for the use of goods that were imported for temporary

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