Fiscal representation Switzerland

In the field of fiscal representation/tax representation Switzerland, we clarify the position regarding tax liability in Switzerland for your company and act as your fiscal representative for value added tax purposes in Switzerland. With our highly qualified team, we are also able to assist your company in complex VAT questions.

Foreign businesses typically become liable for VAT in Switzerland when performing the following activities:

  • delivery of objects/goods into Switzerland and also assemble/install them at the same time, i.e. provide 'service contract' deliveries or process other objects.
  • repairs, installations, construction services, as well as cleaning services, if performed in Switzerland.
  • installation and implementation of software physically in Switzerland.
  • architectural services for real estate located in Switzerland.
  • providing of digital services for private individuals in Switzerland (e.g. digital provision of websites, software, or music).
  • delivery of goods into Switzerland for which your company wants to vouluntarily take over the import and customs formalities.
  • operating a warehouse in Switzerland.
  • organisation of events, trainings in Switzerland.
  • mail-order-companies delivering goods into Switzerland that are not subject to domestic import VAT (so-called small consignment goods) (see information from the Swiss VAT Authorities).
  • passenger transport services.

If worldwide turnover from taxable products/services exceeds the amount of CHF 100,000, and the company provides products/services in Switzerland, the company is legally obliged to have itself entered in the Swiss Value Added Tax (VAT) Register. Anyone who does not do so can – on subsequent detection by the Federal Tax Authority (ESTV) - be sued for collection of the value added tax effectively owed, default interest and penalties. We therefore recommend that foreign businesses engaging in commercial activities in Switzerland clarify liability for value added tax in advance.

Foreign companies which fulfil the prerequisites for value added tax obligations in Switzerland are legally obliged to appoint a fiscal representative/tax representative located in Switzerland. We would be glad to assist you as a trusted and professional partner.

Feel free to contact us with any questions regarding tax obligations in Switzerland.

Our range of services:

  • Assessing Swiss tax obligations for your company
  • Managing the registration procedure incl. preparing the necessary documentation
  • Client-specific advice regarding the type of statement and calculation method for VAT
  • Analysis of business cases and ensuring that they are correctly declared
  • Compiling of periodic value added tax statements incl. review of documents delivered
  • Point of contact in case of questions from the Federal Tax Administration (ESTV)
  • Assistance with VAT audits by the Federal Tax Administration (ESTV)

Category: Fiscal representation Switzerland/tax representation Switzerland