Fiscal representation

excent is a tax representative recognized by the Swiss Federal Tax Administration and can also provide your company with competent support in all tax matters.

With the exception of liability for tax debts and payment of the tax debt, excent assumes the obligations of the taxable person.

Which companies have to register in Switzerland?

Companies based abroad that provide services in Switzerland and the Principality of Liechtenstein in accordance with the revised VAT Act from January 1, 2018 and generate a worldwide taxable annual turnover of over CHF 100,000.

This affects all companies in all sectors and industries.

However, this does not apply to foreign companies that exclusively supply electricity and natural gas in pipelines to taxable persons in Switzerland. The same applies to those who provide telecommunications or electronic services to recipients who are not subject to tax. Such persons do not have to register as taxable persons in Switzerland.

In principle, anyone who runs a business, i.e. independently pursues a professional or commercial activity aimed at generating sustainable income from services and operates externally under their own name, is liable for tax. This also applies to companies based abroad that operate in Switzerland.

In summary, the VAT reporting obligation for foreign companies arises as follows:

• If a company renders work services in Switzerland
• For activities effectively carried out in Switzerland