VAT Consulting AG

Theaterstrasse 18

CH-4051 Basel
Phone: +41 (0) 61 225 90 50
Fax: +41 (0) 61 225 90 51

9.3 Capital goods - adjustment periods

  • immovable property 20 years following the year of first use
  • movable property 5 years following the year of first use
  • services 5 years following the year of first use

 

However, in the latter case no adjustment takes place if in the meantime the services have already been consumed (e.g. advisory services that are deemed to have been consumed as soon as they have been received).

 

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