Fiscal Representation

Fiscal Representation in Switzerland: Market Access Without Administrative Burden

Switzerland is an attractive marketplace for international companies. But those generating revenue here without maintaining a physical presence face complex VAT hurdles. As your fiduciary partners in the Canton of Zug, we show you how fiscal representation becomes a strategic door opener.

When is fiscal representation mandatory in Switzerland?

Since the partial revision of the VAT Act, foreign companies require fiscal representation as soon as they:

• Generate worldwide revenue of at least CHF 100,000 (from taxable services).
• Provide taxable services in Switzerland (e.g., assembly, construction work, or mail order).

The Zug advantage: With us as your fiscal representative, you fulfill all legal obligations (registration, accounting, correspondence with the ESTV) without having to establish your own permanent establishment.

For which companies is this service essential?

• Foreign online retailers: Smooth processing of small consignments to Switzerland in compliance with the new mail order regulation.
• Construction & assembly companies (EU): Legally secure handling of projects on Swiss soil without lengthy company formation.
• Event & consulting agencies: Professional VAT settlement for short-term assignments or on-site services.

Who does NOT need fiscal representation?

• Pure exporters: Companies that merely deliver goods to Switzerland, where the importer (customer) assumes import taxes.
• Service providers like architects who prepare data but do not provide taxable services in Switzerland.
• Exempt services: Companies that exclusively provide tax-exempt services (e.g., in education).
• Below the revenue threshold: Companies whose worldwide taxable revenue is below CHF 100,000.

Why Zug? Why us?

As fiduciary experts in the heart of Crypto Valley and global commodity trading, we know: time is money. Fiscal representation through our Zug office offers you:

• Liquidity advantages: Efficient refund of input taxes.
• Compliance: Full security vis-à-vis the Federal Tax Administration.
• Reputation: A first-class location for your Swiss correspondence address.