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Value Added Tax Act (VAT)

Art. 23VAT from 2020

Art. 23 Value Added Tax Act (VAT) drucken

Art. 23 Supplies exempt from the tax

1 If a supply is exempt from the tax under this article, domestic tax is not payable on the supply.

2 Exempt from the tax are:

1.
the supply of goods, unless provided for use or exploitation, that are transported or dispatched directly abroad;
2.1
the provision for use or exploitation, in particular the leasing or chartering of goods, provided the goods are predominantly used abroad by the recipient of the supply itself;
3.2
the supply of goods that were demonstrably subject to customs control on Swiss territory in connection with a transit procedure (Art. 49 CustA3), a customs warehousing procedure (Art. 50-57 CustA), a temporary admission procedure (Art. 58 CustA), or inward processing procedure (Art. 59 CustA), provided the procedure was concluded in the proper manner or with subsequent approval from the Federal Customs Administration (FCA);
3bis.4
the supply of goods which because of storage in a bonded warehouse (Art. 62-66 CustA) were demonstrably subject to customs control on Swiss territory and which have not retrospectively lost this customs status;
4.
the movement or arranging for the movement of goods abroad for reasons unrelated to a supply of goods;
5.
the transport or dispatch of goods in connection with the import of goods and all related supplies as far as the destination to which the goods are to be transported at the time the tax debt is incurred under Article 56; if no tax debt is incurred, the decisive time is governed by Article 69 CustA by analogy;
6.
the transport or dispatch of goods and all related supplies in connection with the export of goods released for free circulation under customs law;
7.5
transport services and ancillary logistic activities, such as loading, unloading, trans-shipment, clearing or temporary warehousing:
a.
in which the place of supply of the service under Article 8 paragraph 1 is on Swiss territory, although the service itself is exclusively supplied abroad, or
b.
which are supplied in connection with goods subject to customs control;
8.
the supply of aircraft to airlines that carry on air transport and charter business commercially and whose turnovers from international flights exceed those from domestic traffic; the refurbishment, maintenance and servicing of aircraft which airlines have acquired as part of a supply of goods; the supply, maintenance and servicing of goods built into these aircraft or of goods for their operation; the supply of goods for the maintenance of these aircraft and services that are destined for the immediate needs of these aircraft and their loads;
9.
the services of intermediaries acting expressly in the name of and for account of others, provided the brokered supply is either exempt from the tax under this article or is effected exclusively abroad; if the brokered supply is effected both on Swiss territory and abroad, that part of the brokerage that relates to supplies abroad or supplies that are exempt from the tax under this article is exempt from the tax;
10.
the supply of services in their own name by travel agents and organisers of events, to the extent they make use of supplies of goods and services by third parties that are provided abroad; if these supplies by third parties are provided both on Swiss territory and abroad, only that part of the service of the travel agent or of the organiser that relates to supplies abroad is exempt from the tax;
11.6
the supply of goods under Article 17 paragraph 1bis CustA to persons departing abroad or arriving from abroad by air.

3 A direct export under paragraph 2 number 1 is constituted if the good supplied is exported abroad or to an open customs warehouse or bonded warehouse without being used on Swiss territory. In serial transactions, the direct export extends to all suppliers involved. The good supplied may, prior to export, be processed or finished by agents of the non-taxable customer.

4 The Federal Council may, in order to safeguard competitive neutrality, exempt transport in cross-border air, rail or bus traffic from the tax.

5 The Federal Department of Finance (FDF) shall regulate the conditions by which domestic supplies of goods are exempt from the tax if being exported in tourist traffic and shall specify the evidence required.


1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
3 SR 631.0
4 Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
5 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
6 Inserted by No I 2 of the FA of 17 Dec. 2010 on the Purchase of Goods in Duty-Free Shops at Airports, in force since 1 June 2011 (AS 2011 1743; BBl 2010 2169).



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Anwendung im Bundesgericht

BGERegesteSchlagwörter
145 II 270 (2C_943/2017)Art. 21 Abs. 2 Ziff. 19 lit. a-e MWSTG; Steuerausnahme für die "Vermittlung" im Finanzbereich; Bestätigung der Praxisänderung der Eidgenössischen Steuerverwaltung. Die Praxis zum Begriff der "Vermittlung" in Art. 18 Ziff. 19 MWSTG 1999 bzw. Art. 14 Ziff. 15 MWSTV 1994 verlangte abweichend vom alltäglichen Sprachgebrauch und der zivilrechtlichen Betrachtungsweise ein Handeln in direkter Stellvertretung (E. 4.2 und 4.3). Auslegung des Begriffs der "Vermittlung" im neuen Recht (Art. 21 Abs. 2 Ziff. 19 MWSTG). Nach gesetzessystematischer und historischer Auslegung ist die steuerausgenommene "Vermittlung" im Finanzbereich nicht vom Vorliegen einer mehrwertsteuerlichen direkten Stellvertretung abhängig; "Vermittlung" im Sinne von Art. 21 Abs. 2 Ziff. 19 lit. a-e MWSTG liegt vielmehr schon dann vor, wenn eine Person kausal auf den Abschluss eines Vertrages im Bereich des Geld- und Kapitalverkehrs zwischen zwei Parteien hinwirkt, ohne selber Partei des vermittelten Vertrages zu sein und ohne ein Eigeninteresse am Inhalt des Vertrages zu haben. Abgrenzung der so verstandenen "Vermittlung" vom blossen Zuführen von Kunden (E. 4.5.2-4.5.4). Zulässigkeit der Praxisänderung (E. 4.5.5).
MWSTG; Vermittlung; Leistung; Vertrag; Auslegung; Stellvertretung; Vermittlungsbegriff; Vermittler; Recht; Steuer; Vertrags; Mehrwertsteuer; Person; Praxis; Vermittlungsbegriffs; MWSTV; Partei; Wortlaut; Vermittlung; Leistungen; Rechnung; Vertrages; Vertreten; Stellvertreter; Umsatz; Vertragspartei; Abschluss; Zweck; Zuordnung

Anwendung im Bundesverwaltungsgericht

BVGELeitsatzSchlagwörter
A-4898/2018MehrwertsteuerBeschwerde; Beschwerdeführerin; Leistung; MWSTG; Gebühren; Steuer; Flughafen; Dienstleistung; Leistungen; Recht; Betrieb; Urteil; Vorinstanz; Hoheitlich; Luftfahrzeug; Lieferung; Tätigkeiten; Bundes; Hoheitliche; Mehrwertsteuer; Erbracht; Leistungsempfänger; Verfügung; Zusammenhang; Infrastruktur; Dienstleistungen; Fluggesellschaft; Entgelt
A-1626/2006MehrwertsteuerLeistung; Beschwerde; Beschwerdeführerin; Urteil; MWSTG; Recht; Bundesverwaltungsgericht; Subvention; Steuer; MWSTV; Mehrwertsteuer; Bundesgericht; Leistungen; Bundesgerichts; Beiträge; Entgelt; Desverwaltungsgerichts; Bundesverwaltungsgerichts; Aufgabe; Leistung; Entscheid; Stiftung; Versicherer; Leistungsaustausch; Person; Gewerblich; Mehrwertsteuerlich; Quartal; Urteile

Kommentare zum Gesetzesartikel

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