Art. 150

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

The supplies referred to in Article 21 paragraph 2 numbers 20 and 21 VAT Act, without the value of the land may be taxed voluntarily, provided they have been made to institutional beneficiaries under Article 143 paragraph 2 letter a, regardless whether the institutional beneficiary is liable for tax on Swiss territory. This option is limited to properties and parts of properties which:

1. are used for administrative purposes, in particular offices, conference rooms, warehouses, parking places, or which
2. are intended exclusively as the residence of the head of a diplomatic mission, a permanent mission or another representative in inter-governmental organisations or of a consular post.