RISTER News & Insights

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.

You sell goods or provide services to Swiss clients from your country of origin? Do you ship goods to Switzerland or hold inventory within Swiss territory? Swiss VAT fiscal representation is very likely a mandatory legal requirement for your company. Since January 1,...

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...

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...

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...

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.

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.

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).

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.

An Association in Switzerland is a highly popular legal form for cultural, sports, charitable, religious, or scientific activities. Thanks to its flexibility, absence of minimum capital, and simplified incorporation process, it represents an essential tool for many collective projects. Unlike other structures, an Association (Verein) in Switzerland can come into existence simply by adopting written statutes, without notarization or mandatory entry in the commercial register.

RISTER, a leading fiduciary in Geneva, provides a clear, complete, and updated checklist for 2025 to ensure your setup is secure and successful.

In 2025, setting up a GmbH (Sàrl) in Switzerland remains more accessible thanks to its low capital requirement of CHF 20,000, flexible management, and reduced operating costs—but it requires transparency regarding the shareholders. The AG (SA) offers more credibility, shareholder anonymity, free transfer of shares, and appeals more to investors. However, it demands a CHF 100,000 capital and a more formal governance structure. The choice depends on the business profile, funding needs, and growth strategy.