We would be happy to clarify your tax liability in Switzerland for you and act as your tax representative for VAT purposes in Switzerland.

Foreign companies operating in Switzerland may become liable for value added tax (domestic tax) in Switzerland. Anyone operating a business in Switzerland is liable for value added tax (domestic tax). A business is operated by anyone who carries out commercial activities and operates externally under their own name. This also applies to companies with their registered office abroad (without a permanent establishment in Switzerland) that operate domestically. These include, for example, companies that deliver items to Switzerland and simultaneously assemble/install them, i.e., provide so-called work contract deliveries or process other items. This also applies to mere repairs/installations/construction services or cleaning services performed in Switzerland. If a company's worldwide taxable sales exceed CHF 100,000 and the company also provides these services in Switzerland, the company is legally required to register in the Swiss value added tax (VAT) register. Anyone who fails to do so may be subject to the collection of the VAT actually owed, default interest, and fines, if subsequently determined by the Federal Tax Administration (SFTA). Therefore, we recommend that foreign companies conducting business activities in Switzerland clarify their VAT liability in advance. Foreign companies that register in the Swiss VAT register are required by law to appoint a fiscal representative or tax representative established in Switzerland. We support you in this process as a trustworthy and professional partner.

If worldwide sales do not exceed CHF 100,000, voluntary registration is possible. Voluntary registration may make sense for a foreign mail-order company, for example.

If a foreign mail-order company in Switzerland is not registered in the Swiss VAT register and does not have a declaration of foreign subordination and ships goods to Switzerland, the Swiss customer normally acts as the formal importer. The customer is therefore responsible for paying any VAT collected at customs, as well as any customs duties and customs clearance fees, and receives an invoice from the transport company. This can lead to a customer in Switzerland refraining from placing an order due to these additional costs – which are unforeseeable for the average consumer. With VAT registration, the foreign mail-order company can handle the import process and VAT accounting for the customer, ensuring that no unexpected costs arise for the customer. The foreign mail-order company sells its goods including the VAT owed. The final purchase price, including VAT and delivery costs, can be displayed to the Swiss customer in the online shop. This gives the Swiss customer the necessary cost certainty. This makes the offer more transparent and attractive, which can lead to higher sales figures.

Voluntary registration can also make sense if, for example, purchases/investments are made in Switzerland beforehand that will only result in significant taxable sales in subsequent years. Another reason could be if goods/items are imported into Switzerland – which is why import sales tax is payable – and these goods/items are only sold in subsequent years. This would mean that the company would only become subject to mandatory tax liability when the CHF 100,000 sales threshold is exceeded – possibly only in subsequent years – and would not be able to fully claim the input tax on the initial investments/imports. This can be avoided through voluntary tax liability.

Foreign companies that register in the Swiss VAT register are required by law to appoint a tax representative/fiscal representative established in Switzerland. We support you in this process as a trusted and professional partner.

Foreign companies typically become taxable in Switzerland due to the following activities and require a fiscal representative:

• Delivery of items to Switzerland which are simultaneously assembled/installed, i.e. so-called work contract deliveries or processing of other items.
• Repairs, installations, construction work and cleaning services carried out in Switzerland.
• Physical installation/implementation of software in Switzerland.
• Architectural services for properties located in Switzerland.
• Provision of electronic services to private individuals in Switzerland (e.g. electronic provision of websites, software, music).
• Delivery of items to Switzerland for which you voluntarily wish to undertake the import and customs formalities.
• Operating a warehouse in Switzerland from which Swiss customers are supplied.
• Organization of events and training courses in Switzerland.
• Passenger transport services in Switzerland.
• Mail order companies delivering goods to Switzerland that are exempt from import tax due to the small amount of tax (see information on mail order regulations of the Federal Tax Administration FTA).

In the area of fiscal representation in Switzerland or tax representation in Switzerland, we clarify your tax liability in Switzerland and act as your fiscal representative and contact person. Our highly qualified team can support your company even with complex issues. We are happy to assist you with any questions you may have regarding fiscal representation in Switzerland.

Our range of services:

1. Clarification of your company's Swiss tax liability
2. Completion of the registration process including preparation of the necessary documentation
3. Customer-specific advice regarding the choice of billing type and VAT billing method
4. Analysis of business transactions and ensuring that they are correctly declared
5. Preparation of periodic VAT returns including checking of submitted documents
6. Contact person for inquiries from the Federal Tax Administration (FTA)
7. Support with VAT audits by the Federal Tax Administration (FTA)