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The Federal Act on the Transparency of Legal Entities (LTPM), adopted on 26 September 2025, enters into force in the second half of 2026. Approximately 600,000 Swiss companies \u2014 Ltd (SA), LLC (S\u00e0rl), cooperatives \u2014 as well as certain foreign entities will be required to declare their beneficial owners to a new federal register. Fines […]<\/p>Read more<\/a><\/div><\/a><\/div> 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 […]<\/p>\n<\/p>Read more<\/a><\/div><\/a><\/div> Invoicing is an essential obligation for any business operating in Switzerland. Whether you are self-employed, a freelancer, a consultant, or the owner of a small or medium-sized enterprise (SME), issuing invoices that comply with Swiss regulations is necessary to monitor your business activity and meet tax obligations.<\/p>Read more<\/a><\/div><\/a><\/div> 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.<\/p>Read more<\/a><\/div><\/a><\/div> 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.<\/p>Read more<\/a><\/div><\/a><\/div> 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.<\/p>Read more<\/a><\/div><\/a><\/div> Invoicing in Switzerland by a foreign company is legally feasible but requires careful structuring.\r\n\r\nA prior assessment should determine:\r\nWhether Swiss VAT registration is required\r\nWhether permanent establishment risk exists\r\nWhether invoices comply with Swiss formal requirements\r\nA proper setup from the outset prevents significant tax exposure and compliance risks.<\/p>Read more<\/a><\/div><\/a><\/div> FinSA and FinIA impose a discipline that is easy to describe but demanding to implement:\u00a0qualify the activity before launching it, then build the organisation, documentation and contracts consistently with that qualification.\r\n<\/p>Read more<\/a><\/div><\/a><\/div> This guide explains in a clear and practical manner\u00a0how to legally import wine and spirits into Switzerland, which permits are required, which taxes apply and how to avoid common compliance mistakes.<\/p>Read more<\/a><\/div><\/a><\/div> 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 […]<\/p>Read more<\/a><\/div><\/a><\/div> In Switzerland, the Federal Act on Combating Money Laundering and Terrorist Financing (AML Act) imposes strict due-diligence and transparency obligations on any person or company that manages assets on behalf of third parties. Client identification, beneficial-owner verification, documentation and suspicious-activity reporting are required not only of fiduciaries and financial service providers, but also of entrepreneurs active in fintech, crypto or asset management. My Swiss Company SA, a Swiss fiduciary based in Geneva, Lucerne and Zug, explains the legal framework, the thresholds for applicability, the role of self-regulatory organisations (SROs), and best practices to remain AML-compliant and protect your company\u2019s reputation in Switzerland.<\/p>Read more<\/a><\/div><\/a><\/div> In Switzerland, hidden reserves are the gap between the economic value of assets\/liabilities and their reported carrying amount. They most often arise from undervaluation of assets (additional depreciation, conservative inventory valuation, retention at historical cost) and\/or overvaluation of liabilities\/provisions (prudence provisions), in line with the prudence principle. Hidden reserves are explicitly permitted under Swiss accounting law and are a national particularity.\n<\/p>Read more<\/a><\/div><\/a><\/div> RISTER \u2013 Swiss Corporate Services Firm in Geneva is the Geneva subsidiary of My Swiss Company SA, a well-established Swiss group of corporate service providers also present in Lucerne and Zug.\nThis integration gives RISTER access to national expertise and resources, while maintaining a strong local presence to support entrepreneurs, investors, and startups in their Swiss projects.\n<\/p>Read more<\/a><\/div><\/a><\/div> Switzerland has become one of the most dynamic ecosystems worldwide for blockchain and Web3 projects. Thanks to its legal stability, competitive tax framework and reputation as a global financial hub, many international initiatives choose to establish their foundation in Switzerland<\/p>Read more<\/a><\/div><\/a><\/div> Switzerland has long attracted entrepreneurs from around the world thanks to its political stability, competitive taxation, and outstanding infrastructure. But for a foreign investor or founder, choosing the right canton and city to establish a startup in Switzerland in 2025 is a strategic decision that goes far beyond tax rates.<\/p>Read more<\/a><\/div><\/a><\/div> Classes of Shares in Switzerland (AG\/SA): Complete Guide to Share Capital, Voting Rights & Governance\nSwiss corporate law gives companies great flexibility in structuring their share capital. This article explains the classes of shares in Switzerland \u2014 ordinary shares, preferred shares, preferential voting shares, and participation certificates \u2014 with practical examples and references to the Swiss Code of Obligations (CO).<\/p>Read more<\/a><\/div><\/a><\/div> In Switzerland, the Value Added Tax (VAT) is a core indirect tax. While simple in concept\u2014taxing final consumption\u2014its true complexity lies in diverse VAT rates, specific calculation methods, and unique Swiss regulations. For any business in or eyeing Switzerland, mastering Swiss VAT calculation is vital for compliance and financial health. This article delves into VAT in Switzerland, covering its fundamentals, nuances, and essential reporting.\n<\/p>Read more<\/a><\/div><\/a><\/div> Managing posted worker assignments in Switzerland is an inherently complex process, fraught with legal, fiscal, and administrative subtleties unique to the Confederation. International companies absolutely need a trusted partner with in-depth local expertise to navigate these challenges. My Swiss Company SA, as a leading fiduciary and recognized specialist in posted workers in Switzerland, is your strategic ally to secure and simplify all these procedures.\n<\/p>Read more<\/a><\/div><\/a><\/div> Temporary VAT in Switzerland applies to goods temporarily imported for consideration (e.g. rental).\nIt is calculated on the remuneration for use in Switzerland, even if the goods are re-exported.\nVAT becomes due either at the time of importation or upon clearance.\n<\/p>Read more<\/a><\/div><\/a><\/div> The taxation of dividends in Switzerland depends on the beneficiary\u2019s 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.\n<\/p>Read more<\/a><\/div><\/a><\/div> 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\u2013U.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.<\/p>Read more<\/a><\/div><\/a><\/div> Starting a sole proprietorship in Switzerland is easy, fast, and requires no minimum capital. Ideal for freelancers and self-employed individuals, it allows full control without incorporating a company. My Swiss Company SA offers full support for AVS, VAT, commercial registration, and accounting.<\/p>Read more<\/a><\/div><\/a><\/div> Tax consulting Geneva refers to comprehensive tax advisory services for businesses and individuals in Geneva. MY SWISS COMPANY SA supports clients with tax optimization, compliance, and income structuring in Switzerland and internationally. The firm assists corporations, expatriates, and investors with tailored and compliant strategies. Their proactive approach ensures risk mitigation and efficiency. A trusted partner for securing and optimizing your tax position in Geneva.<\/p>Read more<\/a><\/div><\/a><\/div> Dividends are income received by a company as a shareholder in another company and are recorded as financial incomeon the date of their approval.\nInterest arises from loans, investments, or bonds and is accounted for on an accrual basis, proportionally over time.\nRoyalties are revenues linked to the use of intellectual property rights (patents, trademarks, software, etc.) and are included in operating income.\nEach of these income categories follows specific accounting rules depending on its nature and can represent a significant share of a company\u2019s turnover.\n<\/p>Read more<\/a><\/div><\/a><\/div> The register of beneficial owners, scheduled to come into force in 2026, will record the individuals who control more than 25% of a company. Managed by a federal authority, the register will not be public, but will be accessible to competent Swiss authorities. Companies will be required to identify, declare, and update this information or face sanctions.<\/p>Read more<\/a><\/div><\/a><\/div> My Swiss Company SA is a firm specializing in corporate administration, fiduciary management, financial and tax advisory services. As a member of STEP (Swiss Branch), it ensures services that comply with international standards in corporate administration. Its director, Andr\u00e9s Taracido, holds the prestigious TEP (Trust and Estate Practitioner) title, certifying his advanced expertise. Thanks to STEP, My Swiss Company SA benefits from a network of qualified professionals and ongoing training. This affiliation strengthens its commitment to providing high-quality advice to families and businesses.<\/p>Read more<\/a><\/div><\/a><\/div> The article discusses the domicile company in Switzerland, its obligations regarding banking and tax due diligence, and the increasing scrutiny by tax authorities. It highlights the risk of double taxation when the effective management is located abroad and the importance of proving real economic substance to avoid banking restrictions. My Swiss Company SA supports its clients in ensuring compliance and structuring businesses to meet Swiss and international requirements. A resident director in Switzerland must be registered with a Self-Regulatory Organization (SRO) to comply with the Anti-Money Laundering Act (AMLA). Emphasis is placed on the need for transparent governance to avoid tax sanctions and banking restrictions.<\/p>Read more<\/a><\/div><\/a><\/div> Certified true copies guarantee the authenticity of an official document without requiring the presentation of the original, thereby facilitating administrative and commercial procedures. In Switzerland, they can be certified by notaries, cantonal chanceries, municipal administrations, embassies, and commercial registers, depending on the nature of the document. They are essential for international authentication, the protection of original documents, and the simplification of procedures. Obtaining a certified copy requires the presentation of the original document, its verification, certification, and, in some cases, an apostille for international use. My Swiss Company SA offers a fast and secure service for certifying these documents and handling their legalization.<\/p>Read more<\/a><\/div><\/a><\/div> An apostille is an official certification affixed to a document to confirm its authenticity and allow its use abroad without requiring further legalization. It is issued in accordance with the Hague Convention of October 5, 1961, to which Switzerland is a signatory.\n<\/p>Read more<\/a><\/div><\/a><\/div> The tax advantages in Switzerland include low corporate taxation, with competitive cantonal rates often below 12%. Capital gains for individuals are generally tax-exempt, except for real estate gains. Foreign residents can benefit from the lump-sum taxation, a regime based on their expenses rather than actual income. Swiss VAT, at just 8.1%, is among the lowest in Europe. Finally, Switzerland has signed more than 100 double taxation agreements, making it an attractive destination for international investors.<\/p>Read more<\/a><\/div><\/a><\/div> Living in Switzerland offers entrepreneurs and their families a stable economic environment, exceptional quality of life, and top-tier infrastructure. The country provides an attractive tax framework with competitive rates and strong support for businesses. However, the cost of living is high, particularly for housing and services. Cultural integration can be challenging due to linguistic and social differences. Proper planning and assistance from local experts can ensure a smooth transition.<\/p>Read more<\/a><\/div><\/a><\/div> Accounting in Switzerland is governed by the Code of Obligations, which imposes specific rules depending on the size of the companies. Different accounting standards are used, such as the CO, Swiss GAAP RPC, IFRS, and US GAAP, depending on the needs and size of the companies. Geneva attracts many international companies thanks to its favorable tax environment. Local fiduciaries offer essential services such as domiciliation, accounting management, and tax advisory. These services allow companies to comply with legal obligations and ensure their sustainability in Switzerland.<\/p>Read more<\/a><\/div><\/a><\/div> The QR-bill in Switzerland, introduced in 2020, replaces the old red and orange payment slips. It features a Swiss QR Code containing all the necessary payment information, simplifying domestic transactions through automation and error reduction. While it complies with ISO 20022 standards, the Swiss QR Code is limited to Swiss banks and requires additional information for international payments. Since September 30, 2022, its use has been mandatory to replace older billing formats. However, invoices without a QR Code remain valid as long as they include essential banking details.<\/p>Read more<\/a><\/div><\/a><\/div> Starting January 1, 2025, an amendment to the Swiss Federal Debt Collection and Swiss Bankruptcy Act (LP) will enforce the recovery of public debts through bankruptcy proceedings for debtors registered in the commercial register. This will result in the immediate liquidation of businesses, severely affecting sole proprietors, whose private assets will also be at stake. Joint-stock companies (SA\/AG) and limited liability companies (S\u00e0rl\/GmbH) will be partially protected, as their debts are limited to the company's assets. This reform aims to combat abuses, but independents must act quickly to settle their debts or negotiate with creditors. Cantons encourage preventive measures to avoid severe financial and personal consequences.<\/p>Read more<\/a><\/div><\/a><\/div> For decades, Switzerland has established itself as a prime destination for real estate investors from around the world. Thanks to its economic, political, and social stability, coupled with an advantageous tax framework, the country offers a favorable environment for real estate investments. Although the Swiss market is limited by strict regulations, it attracts investors particularly interested in luxury properties and commercial real estate.<\/p>Read more<\/a><\/div><\/a><\/div>How to calculate VAT in Switzerland: complete guide and online calculator 2026<\/h2>
Free Invoicing Software in Switzerland (2026)<\/h2>
Double Taxation Agreements (DTAs) Signed by Switzerland<\/h2>
Leasing in Switzerland: Accounting, Taxation, VAT and Balance Sheet Impact<\/h2>
How do I get a Swiss VAT number for a business?<\/h2>
Invoicing in Switzerland by a Foreign Company<\/h2>
FinSA and FinIA in Switzerland<\/h2>
Importation of Wine and Spirits into Switzerland<\/h2>
Swiss General Import Permit (PGI): definition, permit types and covered products<\/h2>
AML Act in Switzerland<\/h2>
Hidden Reserves in Switzerland<\/h2>
RISTER \u2013 Swiss Corporate Services Firm in Geneva<\/h2>
Foundations in Switzerland and Cryptocurrencies<\/h2>
Startup in Switzerland<\/h2>
The Different Classes of Shares in Switzerland:<\/h2>
Calculating VAT in Switzerland<\/h2>
Posted Workers in Switzerland<\/h2>
Temporary Importation into Switzerland<\/h2>
Taxation of Dividends in Switzerland<\/h2>
Form W-8BEN-E<\/h2>
Set Up a Sole Proprietorship\u00a0in Switzerland<\/h2>
Tax consulting Geneva\u00a0<\/h2>
Taxation and accounting in Switzerland of dividends, interest, and royalties<\/h2>
The Swiss Register of Beneficial Owners<\/h2>
My Swiss Company SA \u2013 STEP Member<\/h2>
Domicile company \u2013 in Switzerland<\/h2>
Certified true copies<\/h2>
Apostille in Switzerland<\/h2>
Tax Advantages in Switzerland<\/h2>
Living in Switzerland<\/h2>
Accounting in Switzerland<\/h2>
The QR-bill in Switzerland<\/h2>
Swiss bankruptcy Act in 2025<\/h2>
Investing in Real Estate in Switzerland<\/h2>