If the tax calculated at the statutory rate on the sales price exceeds 10,000 francs or if the sale is made to a closely related person, the taxable person must fulfil their reporting and tax payment obligation by notification in the following cases:
1 reorganisations in accordance with Articles 19 or 61 DFTA2;
3 other transfers of all of the assets or part of the assets to another taxable person in the context of an incorporation, liquidation, reorganisation, sale of business or a legal transaction regulated in the Mergers Act of 3 October 20034.
The Federal Council may determine other cases in which the notification procedure must be, or may be, used.
The notifications must be made in the course of ordinary reporting.
By using the notification procedure, the acquirer accepts the seller’s assessment basis and the level of use entitling to an input tax deduction in respect of the assets transferred.
If in the cases mentioned in paragraph 1 the notification procedure was not applied but security is provided for the tax claim, the notification procedure may no longer be ordered.
Footnotes
Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575;BBl 2015 2615). ↩