In the main construction and ancillary construction trades, it is often the case that foreign companies provide services in Switzerland in the form of contractual supplies (general construction, repairs, renovations, installations, maintenance, etc.). If the company generates a worldwide turnover of more than CHF 100,000, the company becomes liable for VAT in Switzerland from CHF 1 and must charge VAT on the services at the standard rate. Accordingly, the company must be entered in the Swiss VAT register. We will be happy to support you and define, based on your activities, whether the services provided in Switzerland are taxable supplies that lead to tax liability or whether registration can be avoided.