RISTER News & Insights
Salary certificate in Switzerland: the employer’s guide to Form 11
The salary certificate (Lohnausweis in German, certificat de salaire in French) is the annual statement every employer in Switzerland must issue to each employee, summarising the full remuneration paid over the calendar year: salary, bonuses, benefits in kind, social...
Salary certificate in Switzerland: the employer’s guide to Form 11
The salary certificate (Lohnausweis in German, certificat de salaire in French) is the annual statement every employer in Switzerland must issue to each employee, summarising the full remuneration paid over the calendar year: salary, bonuses, benefits in kind, social...
Swiss GAAP FER and Swiss Accounting Standards: Which Rules Apply to Your Company?
Swiss GAAP FER is Switzerland's national accounting standard for financial statements that give a true and fair view of a company's position. Swiss accounting standards work in three tiers: the Code of Obligations (art. 957–963b CO) sets the legal minimum for every...
Swiss VAT Refund for Foreign Companies (and Other Cases)
"Swiss VAT refund" means very different things depending on who is asking. The one that matters most to businesses: a foreign company, not registered in Switzerland, that has paid Swiss VAT (trade fairs, suppliers, services) and wants it back through the official...
Swiss VAT Number: Format, UID and How to Check It
A Swiss VAT number has the format CHE-123.456.789 MWST. Since 2014 it is the same as the company's UID (business identification number), simply with a VAT suffix. Whether you need to read one, verify a supplier's, or obtain your own, the rules are precise. This guide...
Virtual Office for a Company in Switzerland: How to Do It and Which Canton to Choose
To domicile a company in Switzerland is to give it a legal address — its registered office — recorded in the Commercial Register. Four routes exist: your home, business premises, a coworking space or a fiduciary. The choice of canton (Geneva, Vaud, Zug...) influences...
Changing the Registered Office or Address of a Swiss Company: Procedure, Steps and Consequences
Changing the registered office or address of a Swiss company does not always follow the same procedure: it all depends on what actually changes. Moving the company within the same municipality leaves the articles of association untouched and is handled by a simple...
The Swiss chart of accounts: a complete guide for SMEs and sole proprietors
The Swiss chart of accounts is the structured list of all accounts used to record a company’s financial transactions. Organised into 9 classes (assets, liabilities, revenue, expenses), it is the foundation of any bookkeeping system that complies with the Swiss Code of...
Minimum Wage in Switzerland 2026: Rates, Calculation & Canton Salaries
Unlike many European countries, Switzerland does not have a national minimum wage. The Swiss labor market operates through a decentralized system in which minimum pay levels may be set either by individual cantons or through collective agreements negotiated between social partners.
VAT in Switzerland: A Complete Guide to Rates and How It Works for Businesses
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.
How to set up a road transport company in Switzerland: OFT transport licence
Setting up a road transport company in Switzerland is a major opportunity, but it also means entering one of Europe’s most tightly regulated sectors. As soon as the activity becomes professional and the vehicles exceed certain weight thresholds, the transport licence...
Swiss Business Identification Number (IDE / UID) Explained
The Swiss Business Identification Number (IDE/UID) is the official identifier used by all companies operating in Switzerland. It appears in the format CHE-xxx.xxx.xxx and is used to identify a business with the Commercial Register, the VAT authorities and other public...
Cost of Company Formation in Switzerland 2025: Complete Fee Breakdown
Setting up a company in Switzerland involves costs that are important to understand to avoid unpleasant surprises. They vary according to several factors, such as the type of company, the fees of the professionals involved in the creation of the company, the...
RISTER – Your Business Center and Fiduciary in Geneva
RISTER – Business Center in Geneva provides a full range of professional services designed for SMEs, corporations, associations, and foundations. This setup allows these entities to benefit from a prestigious address, reliable administrative support, and personalized fiduciary follow-up in the heart of French-speaking Switzerland.
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