TAX REPRESENTATION IN SWITZERLAND
TAX REPRESENTATION IN SWITZERLAND
Since 1.1.2018, VAT will be subject in Switzerland starting from the first franc if, globally, a company based abroad generates a turnover of at least CHF 100,000 in taxable services.
As long as it performs activities on Swiss territory, a foreign company is held - pursuant to art. 67 para. 1 LIVA - to have a representative domiciled in Switzerland, with whom the tax domicile is guaranteed for everything related to value added tax. A natural or legal person with domicile or headquarters in Switzerland is recognized as a tax representative.
VAT registration required
The reasons for the mandatory VAT registration in Switzerland for foreign companies include:
- Third party productions in Switzerland
- Services related to real estate or funds in Switzerland
- Assembly work in Switzerland
- Supply of electronics services in Switzerland
- All activities with physical presence in Switzerland
- Transportation of goods from Switzerland