Fiscal representative for foreign companies

 

If a a foreign company is operating in Switzerland and is subject to taxes here, it must have a designated representative in Switzerland to serve as the domicile for all transactions where VAT is payable.

MAF Zurich Consulting Group AG is a state-certified representative and provides competent support to your company on all tax matters.

If a a foreign company is operating in Switzerland and is subject to taxes here, it must have a designated representative in Switzerland to serve as the domicile for all transactions where VAT is payable.

 

What companies are required to register in Switzerland?

Companies domiciled abroad that were tax-exempt before the end of 2014 because they made deliveries to Switzerland and Liechtenstein that were only subject to VAT on foreign imports are now taxable from 1 January 2015 if they sell CHF 100,000 ore more a year in Switzerland and the Principality of Liechtenstein. This applies particularly to companies in the construction and related industries. Not affected, however, are foreign companies that only supply electricity and natural gas in pipelines to taxable persons within the country. Such electricity and gas suppliers do not have to register as a taxable person within Switzerland.

Taxes must be paid by anyone running a business offering professional or commercial activity on a remunerative basis and under his or her own name. This also applies to companies domiciled abroad, but doing business in Switzerland. Anyone who earns less CHF 100,000 offering taxable services or products in Switzerland is exempt from the tax unless they opt to waive that exemption and register as a taxpayer.

Also tax exempt are those foreign companies who exclusively provide services within Switzerland that are subject to the VAT tax on imports.

If a foreign company makes a delivery to Switzerland without regard to whether materials are included in that delivery, this triggers a tax liability once turnover exceeds CHF 100'000.