Operating in Switzerland, even temporarily, requires careful preparation. The legal, tax, and social framework is strict. Each foreign company must anticipate its obligations in terms of posted workers, VAT, insurance, customs, labor law, and permanent establishment risk.
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The sale/purchase of a business as a going concern internationally is typically structured as an asset deal, share deal, or universal transfer; in Switzerland there is no autonomous legal regime, and the rules of the Swiss Code of Obligations (CO) and Merger Act (LFus) apply.
Key routes include asset deals, share deals and LFus transfers, with specific provisions on leases (art. 263 CO), employees (art. 333 CO), intellectual property, data protection and sectoral licences. For VAT, Swiss Federal Tax Administration (FTA) practice allows TOGC treatment (outside the VAT scope) if the activity continues and the buyer is or becomes VAT-registered; otherwise normal VAT applies, sometimes with a declaration procedure (art. 38 LTVA).
VAT in Switzerland is a general consumption tax paid by the final consumer. It is levied at every stage of the production and distribution of goods and services within Switzerland. The VAT due on transactions is calculated on the invoiced or paid amount for goods and services. Businesses subject to Swiss VAT may recover input VAT incurred on purchases by deducting it from VAT collected before filing their return with the Federal Tax Administration.
A holding in Switzerland is attracting more and more entrepreneurs and international investors thanks to its attractive tax environment, strong political stability, and a wide network of double-taxation treaties. Whether to group shareholdings, centralize dividend flows, or plan a wealth transfer, a holding in Switzerland offers a flexible and tax-efficient structure.