Art. 144

(Art. 107 para. 1 let. a VAT Act)

1. Exempt from the tax are:
   1. supplies of goods and services on Swiss territory by taxable persons to institutional and individual beneficiaries;
   2. ¹ the acquisition of supplies from businesses with their place of business abroad by institutional and individual beneficiaries.
2. The tax exemption applies only to supplies of goods and supplies of services:
   1. to individual beneficiaries if they are exclusively for personal use;
   2. to institutional beneficiaries if they are exclusively for official use.