We will 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 VAT in Switzerland. Anyone who operates a business in Switzerland is liable for VAT (domestic tax). A company is anyone who carries out a commercial activity and appears to the outside world under their own name. This also applies to companies with a registered office abroad (without a permanent establishment in Switzerland) that are active in Switzerland. These are, for example, companies that deliver goods to Switzerland and assemble/install them at the same time, i.e. provide so-called contractual services or process other goods. This also applies to mere repairs/installations/construction services or cleaning services that are carried out in Switzerland.

If the worldwide taxable turnover of a company exceeds CHF 100,000 and the company also provides these services in Switzerland, the company is required by law to be entered in the Swiss Value Added Tax (VAT) register. Anyone who fails to do so may - upon subsequent determination by the FTA - be charged the VAT actually owed, default interest and fines. For this reason, we recommend that foreign companies carrying out 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 based in Switzerland. We support you as a trustworthy and professional partner.

If worldwide turnover does not exceed CHF 100,000, voluntary registration is possible. Voluntary registration can make sense for a foreign mail order company, for example.

If a foreign mail order company in Switzerland is not entered in the Swiss VAT register and does not have a declaration of subordination abroad and sends goods to Switzerland, the Swiss customer normally acts as the formal importer. This means that the customer must pay the VAT levied at customs and any customs duties and customs clearance fees themselves 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 cannot be estimated by the average consumer. By registering for VAT, the foreign mail order company can take over the import process and VAT invoicing for the customer and ensure that no unexpected costs arise for the customer. The foreign mail order company sells its goods including the VAT owed. The Swiss customer can be shown the final purchase price including VAT and delivery costs 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 in advance that only lead to significant taxable sales in subsequent years. Another reason could be if goods/items are imported into Switzerland - which is why import VAT is incurred - and these goods/items are only sold in subsequent years. This means that the company would only become subject to mandatory tax when the CHF 100,000 turnover threshold is exceeded - i.e. possibly in subsequent years - and would not be able to fully claim input tax on the initial investments/imports. This can be avoided by means of voluntary tax liability.

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

Foreign companies typically become liable to pay tax in Switzerland due to the following activities and require a tax representative:

• Delivery of goods to Switzerland which are also assembled/installed, i.e. so-called contractual work deliveries or other work on objects.
• Repairs, installations, construction services as well as cleaning services that are carried out in Switzerland.
• Installation/implementation of software physically 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 goods to Switzerland for which you wish to voluntarily take over the import and customs formalities.
• Operating a warehouse in Switzerland from which Swiss customers are supplied.
• Organising events and training courses in Switzerland.
• Passenger transport services in Switzerland.
• Mail order companies supplying goods to Switzerland that are exempt from import tax due to the low tax amount (see information on the 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 partner. Thanks to our highly qualified team, we can also support your company with complex issues.

We will be happy to answer any questions you may have regarding fiscal representation in Switzerland.

Our range of services:

1. Clarification of your company's Swiss tax liability
2. Processing of the registration procedure, including preparation of the necessary documentation
3. Customer-specific advice on the choice of accounting method and VAT settlement method
4. Analysis of business transactions and ensuring that they are declared correctly
5. Preparation of periodic VAT statements, including checking the documents sent
6. Contact person for enquiries from the Federal Tax Administration (FTA)
7. Support during VAT inspections by the Federal Tax Administration (FTA)