Fiscal representation

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Our services:

  • Clarifications regarding the value added tax liability
  • Mandate as fiscal representative for foreign companies
  • Carrying out registration as a company subject to VAT
  • Preparation of the quarterly VAT statements
  • Contact person for the Federal Tax Administration


VAT obligation for foreign companies

Foreign companies that have a total worldwide taxable annual turnover of CHF 100,000 or more become liable for VAT in Switzerland from the first franc of taxable turnover. They require a fiscal representation in Switzerland so that they can register with the Federal Tax Administration FTA as a VAT-liable company.


Calculate sales limit

For the determination of the sales limit, the fees earned from the following services are to be taken into account:

  • Taxable supplies and services within the country
  • Domestic supplies and services exempt from tax
  • Supplies and services abroad, provided that they would have been taxable if they had been provided in the domestic market


Security deposit

If a foreign company without a registered office in Switzerland is not entered in the commercial register, it must provide security when it is entered in the VAT register. It is customary for this to be provided as a cash payment or by means of a bank guarantee at a Swiss bank. As a rule, the amount of the security is 3% of the expected taxable domestic turnover.


Remuneration procedure

Foreign companies that are not taxable in Switzerland and do not provide any services in Switzerland can reclaim the Swiss VAT charged to them in the so-called refund procedure, provided that the relevant requirements are met. In order to initiate this refund procedure, the company must appoint a representative established in Switzerland. The necessary application for refund must be made within six months of the end of the calendar year in which the taxed service was provided to the applicant.

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Over 35 years of experience

Our services

We attach great importance to personal advice and individual support for our customers. As a trustworthy partner for business and private customers, we support you in your concerns. We are at your side in the following areas:

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