In principle, anyone running an enterprise, i.e. performing commercial activity and dealing with others on their own behalf, is subject to taxation. This also applies to enterprises with registered offices abroad who are active in Switzerland.
Anyone earning less than CHF 100,000 turnover from taxable services is exempt from the obligation to pay tax under Article 10 (2) of the Swiss VAT Act unless they waive tax exemption and are registered as an individual obliged to pay tax.
Among others exempt from the requirement to pay tax are companies based abroad providing services subject to Swiss ‘Bezugsteuer’ (tax on services purchased from abroad – Articles 45 to 49 of the Swiss VAT Act).
Foreign companies require a fiscal representative to register companies subject to VAT in Switzerland.
Where you do not have a registered office in Switzerland but regularly supply Swiss customers from abroad, Berger AG is able to offer you the services of a fiscal representative and support the foreign company with its business in Switzerland.