Under the agreement, imports from Switzerland into Austria by taxable persons with a full right of deduction will not be subject to VAT, so as to obtain a similar arrangement from Switzerland for goods imported from Austria into Switzerland.
Lepingu kohaselt ei maksustata käibemaksuga kaupu, mida maksukohustuslased impordivad Šveitsist Austriasse käibemaksu täieliku mahaarvamise õigusega, et Šveits kohaldaks samasugust korda Austriast Šveitsi imporditavate kaupade suhtes.