Aircraft Fuel

Pursuant to article 17, paragraph 2 (a) of the Petroleum Tax Act, the Federal Council may exempt airliner fuel from the tax. Subparagraph (b) of the same paragraph permits tax exemption of other aircraft fuel prior to direct depar-ture to a foreign destination. Article 33 of the Petroleum Tax Ordinance specifies the tax exemption in further detail.

A flight is deemed to be to a foreign destination only if the aircraft stops at the parking space of the foreign airstrip.

Further info

The context is available in:

https://www.ezv.admin.ch/content/ezv/en/home/information-companies/taxes-and-duties/importation-into-switzerland/petroleum-tax/aircraft-fuel.html