Art. 97

(Art. 37 para. 5 VAT Act)

1. Related institutions under Article 37 paragraph 5 VAT Act are in particular:
   1. communal associations and other combinations of public authorities;
   2. parishes;
   3. private schools and boarding schools;
   4. private hospitals and medical treatment centres;
   5. rehabilitation centres and sanatoria;
   6. private home care organisations;
   7. old people’s homes, nursing homes and seniors’ residences;
   8. charitable businesses, such as disabled workshops, hostels and special schools;
   9. operators of sports facilities and cultural centres subsidised by public authorities;
   10. cantonal buildings insurers;
   11. water cooperatives;
   12. public transport businesses;
   13. corporations subsidised by public authorities;
   14. organisers of non-recurring cultural and sports events;
   15. associations under Articles 60–79 of the Civil Code(CC)¹; and
   16. foundations under Articles 80–89^bisCC.²
2. There are no monetary thresholds for the use of the flat tax rate method.
3. Taxable persons who report using the flat tax rate method may not opt for the taxation of supplies under Article 21 paragraph 2 numbers 1–24, 27 and 29–31VAT Act. If the tax is nevertheless invoiced, the tax charge must be paid to the FTA with reservation of Article 27 paragraph 2 VAT Act.³
4. Autonomous agencies under Article 12 paragraph 1 VAT Act that merge to form a single taxable entity (Art. 12 para. 2 VAT Act) may apply the flat rate tax method.⁴