Fiscal Representation

In Switzerland, a fiscal representative (also known as a «tax representative») is a natural person or legal entity who, as an economic operator, represents foreign companies in all their value added tax (VAT) obligations vis-à-vis the Federal Tax Administration (FTA).

All companies domiciled abroad that provide services in Switzerland and have a worldwide turnover of more than CHF 100,000 per year are subject to compulsory VAT in Switzerland.

Foreign companies require a qualified fiscal representative in Switzerland for VAT registration with the Federal Tax Administration. Switzerland does not allow non-resident companies to register directly for VAT. Foreign companies that have neither a place of residence nor business in Switzerland must therefore hire a fiscal representative to fulfil their Swiss VAT obligations.

Assessing their VAT liability in Switzerland

Preparation of the quarterly VAT statement

Application and registration with the tax administration

Finding input tax deduction opportunities

Clarification of VAT questions and assessments at home and abroad in the case of cross-border transactions

Ongoing advice on all tax matters in accordance with the individual situation and needs of the company

Representation and correspondence with the tax authorities on behalf of the company