Art. 94

(Art. 37 para. 1–4 VAT Act)

1. Supplies to closely related persons and employees must be reported at the authorised net tax rate applicable to the supply in question in accordance with Article 84, 86 and 88.
2. Supplies that must be included in the salary certificate for direct tax purposes always constitute supplies for consideration. The tax must be calculated on the basis of the amount that is also applicable for direct tax purposes.