8.4 Exemptions without right to deduction

The following supplies are VAT exempt without the right to deduct the input VAT:

• public postal services according to Art. 3 of the Postal Law;
• hospital and medical treatment and closely linked activities by hospitals, medical and diagnostic centers in the field of human medicine;
• human medical care provided by doctors, dentists, psychotherapists, chiropractors, physiotherapists, naturopaths, midwives and similar medical professionals;
• nursing care services provided by nursing staff, nursing organisations and home aid (Spitex) or in homes if prescribed by a doctor;
• supply of human organs by recognised medical institutions / hospitals and of human whole blood by a licensed organisation;
• supply of transport services for sick, injured or disabled persons in vehicles specially designed for the purpose;
• supply of services and goods closely linked to the child and youth care by institutions specially designed for the purpose;
• provision of children’s or young people’s education as well as a broad range of training such as courses, examinations and organisational services with the exception of restaurant services and accommodation;
• supply of staff by religious or philosophical non-profit organisations in the field of human medical care, social assistance and security, child and youth care, education and training as well as charity;
• supply of services and goods to their members in their common interest in return for a subscription fixed in accordance with their rules by non-profit-making organisations with aims of a political, trade- union, economic, religious, patriotic, philosophical, philanthropic, ecological, sporting, cultural or civic nature;
• cultural services provided directly to the audience for which an entrance fee is due (e.g. theater, music, film, library);
• Entrance fees for sporting events and fees for taking part in them;
• cultural services and delivery of works by their creators, such as authors, composers, film makers, painters, sculptors and publishers;
• Insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents;
• a broad range of money and payment transactions such as granting and negotiation of credits, transactions concerning deposit and current accounts, transactions concerning currency and bank notes, transactions in shares, interests in companies etc.;
• transfer of real property rights linked to real estates;
• leasing or letting of immovable property and parts thereof. However, the provision of accommodation, the letting of premises and sites for the parking of vehicles, the letting of permanently installed equipment and machinery and the hire of safe are taxable;
• supply at face value of postage stamps valid for use for postal services in Switzerland; and
• betting, lotteries and other forms of gambling as far as subject to a special tax.

For most of the tax-exempted transactions the taxable person can opt to apply VAT; there are no specific conditions for exercising the option.

No option to tax is applicable for insurance and reinsurance transactions as well as for money and payment transactions.

The option for the transfer of real property rights linked to real estates and the leasing or letting of immovable property and parts thereof is only possible if the recipient does not use the goods exclusively for private purposes.