The Swiss tax authorities have published a practical manual on the tax obligations for foreign companies in Switzerland.
This handbook covers aspects that generally affect foreign businesses, including a description of activities requiring VAT registration, possible exemptions in Switzerland and administrative advice on how to register and when to submit VAT returns. It also explains when and how to appoint a fiscal representative.
The manual provides numerous practical examples of activities that can be carried out by a foreign company in Switzerland and the corresponding VAT regulations and administrative requirements for these activities. It also includes a table to help you determine whether your business is required to register for VAT.