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We provide insight and advice on business-related topics such as accounting practices and tax optimization. Our specialists share their experiences and solutions to financial and business challenges.

VAT liability for businesses

Companies are subject to value-added tax if they generate income on a sustained basis; exceptions apply for revenues under CHF 100,000. Hobby activities are not subject to this obligation.

By when must the commercial register application for 2013 be made?

Company foundations must be registered before the end of the year in order to be entered in the commercial register in 2013. Final dates vary by canton, e.g., December 9th in Zug.

Residence in Switzerland: What are the advantages?

A domicile in Switzerland offers tax advantages and high legal security. Findea AG offers comprehensive domicile services in Lucerne, Zug, and Zurich.

Company Identification Number (UID) replaces six-digit VAT number.

From 2014, the Business Identification Number (UID) replaces the old six-digit VAT number in Switzerland. The UID law came into effect on January 1, 2011.

VAT: Registration Reasons and Procedures in the EU

Swiss companies register for VAT in the EU to minimize trade barriers through tax-neutral deliveries. However, the registration process varies depending on the EU country.

VAT: Differences Switzerland-EU

There are significant VAT differences between Switzerland and the EU, including in the definition of supplies and services. Swiss companies must check tax liabilities and registration for foreign transactions and consider adjustments in general terms and conditions.

VAT Fiscal Representation in Switzerland - What should be considered?

Foreign companies that become liable for value-added tax in Switzerland must appoint a domestic fiscal representative who declares sales and complies with value-added tax regulations. The fiscal representative also offers a domicile, but does not assume liability for tax debts.

Option for taxation in connection with real estate

The Swiss Department of Finance publishes a draft that changes the VAT option for real estate services, including new rules for private use. Changes take effect from 1.1.2014 and affect the taxation and deductibility of various real estate services.

Regular audit - independence of the audit office

For a proper audit, according to Art. 728 of the Swiss Code of Obligations, the audit office must be independent, which includes, among other things, not being a member of the board of directors or having decisive participations. In the case of the limited audit, despite lower requirements, certain aspects of independence according to Art. 729 of the Swiss Code of Obligations must still be maintained.

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