Art. 67 VAT from 2024
Art. 67 Tax representation
1 Taxable persons without a domicile, registered office or permanent establishment on Swiss territory must appoint a representative to perform their procedural obligations who has his domicile, registered office or permanent establishment on Swiss territory.
2 In the case of group taxation (Art. 13), the VAT group must appoint a representative to fulfil their procedural obligations who has his domicile or place of business in Switzerland.
3 The appointment of a representative under paragraphs 1 and 2 does not constitute a permanent establishment in accordance with the direct tax provisions.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
