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How to calculate VAT in Switzerland: complete guide and online calculator 2026
Swiss VAT calculation is based on three rates in effect since 1 January 2024: 8.1% (standard rate), 2.6% (reduced rate) and 3.8% (accommodation rate). To convert a net amount to gross, multiply it by 1.081 (standard rate). To find the net amount from a gross price, divide by 1.081. Use our Swiss VAT calculator below […]
Read moreDouble Taxation Agreements (DTAs) Signed by Switzerland
Double Taxation Agreements (DTAs) are international treaties that allocate taxing rights between two States in order to prevent the same income or capital from being taxed twice. In practice, a DTA ensures that a taxpayer (individual or company) is not subject to taxation both in the State of source (where the income is generated) and in the State of residence (where the beneficiary is tax resident) without relief.
Read moreLeasing in Switzerland: Accounting, Taxation, VAT and Balance Sheet Impact
In Switzerland, leasing has become a central financing tool for SMEs, industrial companies, holding structures and service businesses. Commercial vehicles, executive cars, production machinery, industrial lines, IT equipment or medical devices: leasing is now widely embedded in corporate financing strategies.
Read moreHow do I get a Swiss VAT number for a business?
If you have a business in Switzerland, it is likely that you will have to collect value added tax (Swiss VAT) on your sales. To do this, you need to have a Swiss VAT number registered with the Swiss tax authorities.
Read moreInvoicing in Switzerland by a Foreign Company
Invoicing in Switzerland by a foreign company is legally feasible but requires careful structuring. A prior assessment should determine: Whether Swiss VAT registration is required Whether permanent establishment risk exists Whether invoices comply with Swiss formal requirements A proper setup from the outset prevents significant tax exposure and compliance risks.
Read moreSwiss General Import Permit (PGI): definition, permit types and covered products
The PGI (General Import Permit) is one of the main tools used in Switzerland to regulate the importation of certain sensitive products: agricultural goods, products subject to compulsory stockpiling, fuels and plant protection products. It is a framework authorisation granted to professional importers, enabling them to carry out repeated import operations within a strictly regulated […]
Read moreTaxation of Dividends in Switzerland
The taxation of dividends in Switzerland depends on the beneficiary’s residency and the shareholder structure. For Swiss-resident individuals, the 35% withholding tax is fully refundable. For non-residents, the withholding may be reduced if a double taxation agreement (DTA) is in place. Swiss or EU parent companies may benefit from full exemption through notification or the EU Parent-Subsidiary Directive. My Swiss Company SA supports clients in optimizing dividend taxation in Switzerland and avoiding unrecoverable withholding taxes.
Read moreForm W-8BEN-E
The 30% U.S. withholding tax applies to payments made to foreign entities for certain passive or deemed-passive income (such as dividends, interest, royalties, and services performed on U.S. soil). In contrast, payments solely for the sale of goods are not subject to this tax. Form W-8BEN-E allows a foreign company to certify its tax status and, where applicable, benefit from a reduced withholding rate under a tax treaty (e.g., Switzerland–U.S.). While not mandatory for simple goods transactions, the form is often requested as a precaution. It becomes essential as soon as services are included in the engagement.
Read moreVAT in Switzerland in 2025 and 2026
Value Added Tax (VAT) in Switzerland is a consumption tax applied at each stage of the production and distribution of goods and services. Companies must register for VAT if their worldwide taxable turnover exceeds 100,000 CHF. They can deduct the VAT paid on their professional purchases from the VAT they collect on their sales. Exemption options and reduced rates are available for certain transactions and sectors, simplifying tax obligations.
Read moreSwiss VAT Reform: New Features from January 1, 2025
Partial revision of the Swiss VAT law, to be implemented in 2025, primarily aims to incorporate the realities of digital commerce into the tax system. The legislative changes now require mail-order platforms to declare and pay VAT on all goods deliveries made in Switzerland, eliminating the previous exemption based on a turnover threshold.
Read moreCorporate Taxation in Switzerland in 2024
This article highlights the key elements of corporate taxation in Switzerland, emphasizing the attractiveness and modernity of its tax system, as well as the latest developments in response to global challenges. It also discusses how My Swiss Company – Corporate Services Provider provides essential support to businesses in navigating the complex tax environment, ensuring compliance, and optimizing tax opportunities, thereby allowing businesses to focus on their growth and expansion in Switzerland.
Read moreTax Representation for VAT in Switzerland in 2024
Switzerland, with its stable economy and favorable tax regime, continues to attract international businesses. In 2024, tax representation in Switzerland undergoes some adjustments, particularly concerning VAT rates and registration procedures for VAT. This article will provide a comprehensive overview of the information needed for VAT registration for international companies, as well as the steps the Swiss tax representative will take on your behalf.
Read moreTax Representation Service for VAT in Switzerland
Managing Value Added Tax (VAT) in Switzerland poses a significant challenge, especially for non-resident businesses. Understanding and navigating Swiss tax regulations can be complex, and any non-compliance can result in costly consequences. Our VAT tax representation service is designed to ensure that your business meets all tax obligations in Switzerland efficiently and seamlessly.
Read moreComplementarity between Chartered Accountants and Multidisciplinary Financial Experts: A Synergy Serving Entrepreneurs
In the entrepreneurial ecosystem, financial management is a fundamental pillar that requires expertise both broad and specialized. The alliance of a chartered accountant with a financial, fiduciary, and tax expert creates a powerful synergy, offering entrepreneurs comprehensive and coherent support.
Read moreVAT Tax Representative Services in Switzerland
For foreign companies operating on Swiss territory, navigating this environment can be a major challenge. This is where the services of a VAT tax representative in Switzerland come into play, providing a turnkey solution to ensure tax compliance and optimize business operations in the country.
Read moreCorporate Restructuring in Switzerland: Legal and Tax Aspects
This article covers the key legal and tax aspects of corporate restructuring in Switzerland, providing a detailed perspective on implications and conditions necessary for tax neutrality. It is crucial to consider these elements when planning such operations to ensure legal compliance and optimize tax benefits.
Read moreFiscal Adaptation in 2024: New VAT Rates and Strategic Advice for Businesses In 2024
VAT in Switzerland increases following a modification to the AVS law. Normal, reduced, and special rates are adjusted, prompting businesses to reconsider their pricing strategies. MY SWISS COMPANY recommends careful adjustments, emphasizing the importance of adhering to the timeline, system adaptation, tax documentation, and contract review.
Read moreTemporary Imports in Switzerland under Strict Customs Surveillance: Rules, Practices, and Legal Framework
Temporary imports in Switzerland, subject to strict customs surveillance, require a rigorous adherence to rules and control protocols. These imports, aimed at re-exporting goods, demand an assurance of the identity of the items, with automated opening and clearance procedures for certain equipment.
Read moreThe Dividend Distribution Process in Switzerland: An Overview
In Switzerland, dividend distribution begins with evaluating the available profits during the annual general meeting of shareholders. Once approved, dividends are allocated proportionally to the held shares and disbursed to shareholders in accordance with Swiss tax legislation. This process aims to ensure a fair distribution of profits while adhering to legal requirements.
Read moreThe tax advantages of incorporating a company in Switzerland: everything you need to know
Corporate taxation in Switzerland is a key aspect of the country's business environment. Switzerland offers an attractive tax environment for companies, with competitive tax rates and favorable regulations. At the federal level, companies are subject to a fixed income tax of 8.5%. However, it is at the cantonal level that most of the tax specificities are defined.
Read moreDividends in Switzerland: Distribution to resident and non-resident shareholders of a Swiss LLC or a Swiss corporation
In the context of Swiss limited liability companies (LLCs) and Swiss corporations (AGs) in Switzerland, dividends represent the portion of profits distributed to shareholders. Dividends are generally distributed after the approval of the company's annual financial statements at the general meeting of shareholders or partners.
Read moreVAT tax representative in Switzerland: what is the VAT registration process?
If you are a foreign company wishing to conduct business in Switzerland, you are likely to be required to register with the Swiss tax authorities through a VAT tax representative.
Read moreTax representation for VAT in Switzerland: everything you need to know
VAT tax representation in Switzerland is a legal obligation for foreign companies that wish to sell goods or services located in Switzerland and are not established in the country.
Read moreTax representative for VAT in Switzerland: How to comply with the obligation for foreign companies?
If your foreign company provides services in Switzerland and has a domestic and international turnover of at least CHF 100,000, you are subject to VAT liability in Switzerland. Since 1 January 2018, the worldwide turnover is decisive for VAT liability in Switzerland. In order to comply with this obligation, you can use a tax representative in Switzerland.
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