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