Art. 43

(Art. 23 para. 4 VAT Act)

1. Exempt from the tax with credit is the transport of persons by bus or coach on sections of a journey which:
   1. pass predominantly over foreign territory; or
   2. are used in transit to link the places of departure and of arrival located abroad.
2. Exempt from the tax with credit is the transport of persons on purely Swiss sections of a journey solely in order to carry a person directly to a transport service under paragraph 1, provided it is invoiced together with the transport service under paragraph 1.