{"id":4743,"date":"2025-10-19T10:04:45","date_gmt":"2025-10-19T08:04:45","guid":{"rendered":"https:\/\/www.rister.ch\/?p=4743"},"modified":"2025-11-27T10:22:43","modified_gmt":"2025-11-27T09:22:43","slug":"operating-in-switzerland-with-a-foreign-company-france-spain-united-kingdom-legal-tax-and-vat-obligations-comprehensive-2026-guide","status":"publish","type":"post","link":"https:\/\/www.rister.ch\/en\/post\/operating-in-switzerland-with-a-foreign-company-france-spain-united-kingdom-legal-tax-and-vat-obligations-comprehensive-2026-guide\/","title":{"rendered":"Operating in Switzerland with a Foreign Company (France, Spain, United Kingdom): Legal, Tax and VAT Obligations \u2014 Comprehensive 2026 Guide"},"content":{"rendered":"<h2 data-start=\"319\" data-end=\"420\"><strong data-start=\"323\" data-end=\"420\">Introduction: RISTER Fiduciaire Geneva, Your Partner for Cross-Border Projects in Switzerland<\/strong><\/h2>\n<p data-start=\"422\" data-end=\"737\">In a context where industrial projects and installation works are expanding between the European Union and Switzerland, many foreign companies \u2014 French, Spanish, or British \u2014 are awarded contracts on Swiss territory: construction, assembly, installation of production lines, delivery and commissioning of equipment.<\/p>\n<p data-start=\"739\" data-end=\"1024\">However, 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 <strong data-start=\"935\" data-end=\"1023\">posted workers, Swiss VAT, insurance, customs, labor law, and permanent establishment risk<\/strong>.<\/p>\n<p data-start=\"1026\" data-end=\"1159\">At Geneva-based <a href=\"https:\/\/www.rister.ch\/en\/\"><strong data-start=\"1042\" data-end=\"1063\">RISTER &#8211; Fiduciary in Geneva<\/strong><\/a>, we have assisted foreign companies for more than 10 years with full compliance in Switzerland:<\/p>\n<ul data-start=\"1160\" data-end=\"1366\">\n<li data-start=\"1160\" data-end=\"1196\">\n<p data-start=\"1162\" data-end=\"1196\">Swiss VAT fiscal representation,<\/p>\n<\/li>\n<li data-start=\"1197\" data-end=\"1217\">\n<p data-start=\"1199\" data-end=\"1217\">Branch creation,<\/p>\n<\/li>\n<li data-start=\"1218\" data-end=\"1252\">\n<p data-start=\"1220\" data-end=\"1252\">Accounting and tax management,<\/p>\n<\/li>\n<li data-start=\"1253\" data-end=\"1289\">\n<p data-start=\"1255\" data-end=\"1289\">Payroll and social declarations,<\/p>\n<\/li>\n<li data-start=\"1290\" data-end=\"1316\">\n<p data-start=\"1292\" data-end=\"1316\">Company domiciliation,<\/p>\n<\/li>\n<li data-start=\"1317\" data-end=\"1366\">\n<p data-start=\"1319\" data-end=\"1366\">Swiss resident director and manager mandates.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1368\" data-end=\"1555\">This <strong data-start=\"1373\" data-end=\"1401\">Comprehensive 2026 Guide<\/strong>, prepared with RISTER\u2019s expertise, sets out all the rules you must know <strong data-start=\"1474\" data-end=\"1554\">before starting an industrial project or temporary assignment in Switzerland<\/strong>.<\/p>\n<hr data-start=\"1557\" data-end=\"1560\" \/>\n<h2 data-start=\"1562\" data-end=\"1613\"><strong data-start=\"1565\" data-end=\"1613\">1. Prior Notification and Posting of Workers<\/strong><\/h2>\n<p data-start=\"1615\" data-end=\"1788\">Any foreign company performing work in Switzerland must declare its posted employees <strong data-start=\"1700\" data-end=\"1751\">at least 8 days before the start of the project<\/strong> via the official SECO online portal.<\/p>\n<p data-start=\"1790\" data-end=\"1907\">This procedure is mandatory for all sectors \u2014 construction, electrical, mechanical, industrial, assembly, and others.<\/p>\n<p data-start=\"1909\" data-end=\"1924\"><strong data-start=\"1909\" data-end=\"1924\">Key points:<\/strong><\/p>\n<ul data-start=\"1925\" data-end=\"2184\">\n<li data-start=\"1925\" data-end=\"1975\">\n<p data-start=\"1927\" data-end=\"1975\">Online notification before any service begins.<\/p>\n<\/li>\n<li data-start=\"1976\" data-end=\"2067\">\n<p data-start=\"1978\" data-end=\"2067\">Declaration must include: location, client, duration, names of employees, and contract.<\/p>\n<\/li>\n<li data-start=\"2068\" data-end=\"2125\">\n<p data-start=\"2070\" data-end=\"2125\">Mandatory even for short but recurring interventions.<\/p>\n<\/li>\n<li data-start=\"2126\" data-end=\"2184\">\n<p data-start=\"2128\" data-end=\"2184\">Proof of compliance must be kept throughout the project.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2186\" data-end=\"2268\">Failure to comply may result in <strong data-start=\"2218\" data-end=\"2237\">site suspension<\/strong> or <strong data-start=\"2241\" data-end=\"2267\">fines up to CHF 30,000<\/strong>.<\/p>\n<p data-start=\"2270\" data-end=\"2423\">RISTER can handle these declarations on behalf of the company, prepare compliance certificates, and ensure that all workers meet Swiss minimum standards.<\/p>\n<hr data-start=\"2425\" data-end=\"2428\" \/>\n<h3 data-start=\"2430\" data-end=\"2487\">\u26a0\ufe0f <strong data-start=\"2437\" data-end=\"2487\">Sanctions and Bans on Operating in Switzerland<\/strong><\/h3>\n<p data-start=\"2489\" data-end=\"2832\">Failure to comply with the <strong data-start=\"2516\" data-end=\"2545\">Posted Workers Act (LD\u00e9t)<\/strong> and its implementing ordinance may lead to severe administrative and financial penalties. In cases of violations concerning prior notification, minimum wages, working conditions, or posting duration, <strong data-start=\"2746\" data-end=\"2795\">SECO (State Secretariat for Economic Affairs)<\/strong> and cantonal authorities may impose:<\/p>\n<ul data-start=\"2833\" data-end=\"3058\">\n<li data-start=\"2833\" data-end=\"2893\">\n<p data-start=\"2835\" data-end=\"2893\">Administrative fines of up to <strong data-start=\"2865\" data-end=\"2890\">CHF 30,000 per breach<\/strong>;<\/p>\n<\/li>\n<li data-start=\"2894\" data-end=\"2967\">\n<p data-start=\"2896\" data-end=\"2967\">Temporary or permanent <strong data-start=\"2919\" data-end=\"2964\">bans on providing services in Switzerland<\/strong>;<\/p>\n<\/li>\n<li data-start=\"2968\" data-end=\"3058\">\n<p data-start=\"2970\" data-end=\"3058\">Forced termination of the project or <strong data-start=\"3007\" data-end=\"3032\">denial of site access<\/strong> for the affected workers.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3060\" data-end=\"3187\">SECO publishes a monthly official list of sanctioned employers called <strong data-start=\"3130\" data-end=\"3186\">RESA LD\u00e9t \u2013 Bans on Service Provision in Switzerland<\/strong>.<\/p>\n<p data-start=\"3189\" data-end=\"3399\">This list, available publicly on SECO\u2019s website (updated PDF, e.g., <em data-start=\"3257\" data-end=\"3323\">RESA LDet \u2013 Bans on Service Provision in Switzerland, 06.10.2025<\/em>), includes only employers prohibited from offering services in Switzerland.<\/p>\n<p data-start=\"3401\" data-end=\"3535\">However, it is also possible to request the <strong data-start=\"3445\" data-end=\"3486\">complete list of employers sanctioned<\/strong> by a final decision, even without a service ban.<\/p>\n<p data-start=\"3537\" data-end=\"3662\">These publications aim to <strong data-start=\"3563\" data-end=\"3597\">protect the Swiss labor market<\/strong> and ensure fair competition between local and foreign providers.<\/p>\n<p data-start=\"3664\" data-end=\"3833\">They serve as a reminder that compliance with posting, salary, and social obligations is essential for any foreign company wishing to operate sustainably in Switzerland.<\/p>\n<p data-start=\"3835\" data-end=\"4081\"><strong data-start=\"3835\" data-end=\"3863\">RISTER Fiduciary Geneva<\/strong> assists clients in mitigating these risks by ensuring every project, installation, or temporary service fully complies with the LD\u00e9t and cantonal requirements \u2014 thereby avoiding any appearance on SECO\u2019s sanction list.<\/p>\n<hr data-start=\"4083\" data-end=\"4086\" \/>\n<h2 data-start=\"4088\" data-end=\"4127\"><strong data-start=\"4091\" data-end=\"4127\">2. Labor Law and Social Security<\/strong><\/h2>\n<p data-start=\"4129\" data-end=\"4221\">Posted employees must benefit from <strong data-start=\"4164\" data-end=\"4203\">the same minimum working conditions<\/strong> as Swiss workers.<\/p>\n<p data-start=\"4223\" data-end=\"4237\">This includes:<\/p>\n<ul data-start=\"4238\" data-end=\"4416\">\n<li data-start=\"4238\" data-end=\"4315\">\n<p data-start=\"4240\" data-end=\"4315\">Minimum wage according to the collective labor agreement (CCT) or canton,<\/p>\n<\/li>\n<li data-start=\"4316\" data-end=\"4371\">\n<p data-start=\"4318\" data-end=\"4371\">Working hours, safety, accommodation, rest periods,<\/p>\n<\/li>\n<li data-start=\"4372\" data-end=\"4416\">\n<p data-start=\"4374\" data-end=\"4416\">Accident insurance (SUVA or equivalent).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4418\" data-end=\"4575\">For EU\/EFTA companies, the <strong data-start=\"4445\" data-end=\"4456\">A1 form<\/strong> proves social insurance coverage in the home country.<br data-start=\"4510\" data-end=\"4513\" \/>Without it, <strong data-start=\"4525\" data-end=\"4561\">Swiss social contributions (AVS)<\/strong> must be paid.<\/p>\n<p data-start=\"4577\" data-end=\"4742\">RISTER verifies social coverage, payroll compliance, and can register employees under <strong data-start=\"4663\" data-end=\"4725\">AVS, LAA (accident), loss-of-income, and LPP pension plans<\/strong> where necessary.<\/p>\n<hr data-start=\"4744\" data-end=\"4747\" \/>\n<h2 data-start=\"4749\" data-end=\"4794\"><strong data-start=\"4752\" data-end=\"4794\">3. Swiss VAT and Fiscal Representation<\/strong><\/h2>\n<p data-start=\"4796\" data-end=\"4882\">From <strong data-start=\"4801\" data-end=\"4832\">CHF 100,000 global turnover<\/strong>, a foreign company operating in Switzerland must:<\/p>\n<ol data-start=\"4883\" data-end=\"5109\">\n<li data-start=\"4883\" data-end=\"4915\">\n<p data-start=\"4886\" data-end=\"4915\">Register for <strong data-start=\"4899\" data-end=\"4912\">Swiss VAT<\/strong>;<\/p>\n<\/li>\n<li data-start=\"4916\" data-end=\"4969\">\n<p data-start=\"4919\" data-end=\"4969\">Appoint a <strong data-start=\"4929\" data-end=\"4966\">Swiss-based fiscal representative<\/strong>;<\/p>\n<\/li>\n<li data-start=\"4970\" data-end=\"5048\">\n<p data-start=\"4973\" data-end=\"5048\">File <strong data-start=\"4978\" data-end=\"5003\">quarterly VAT returns<\/strong> with the Federal Tax Administration (AFC);<\/p>\n<\/li>\n<li data-start=\"5049\" data-end=\"5109\">\n<p data-start=\"5052\" data-end=\"5109\">Apply <strong data-start=\"5058\" data-end=\"5078\">Swiss VAT (8.1%)<\/strong> on locally performed services.<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"5111\" data-end=\"5142\"><strong data-start=\"5111\" data-end=\"5142\">Typical taxable activities:<\/strong><\/p>\n<ul data-start=\"5143\" data-end=\"5256\">\n<li data-start=\"5143\" data-end=\"5186\">\n<p data-start=\"5145\" data-end=\"5186\">Delivery and installation of equipment,<\/p>\n<\/li>\n<li data-start=\"5187\" data-end=\"5210\">\n<p data-start=\"5189\" data-end=\"5210\">Machinery assembly,<\/p>\n<\/li>\n<li data-start=\"5211\" data-end=\"5233\">\n<p data-start=\"5213\" data-end=\"5233\">Construction work,<\/p>\n<\/li>\n<li data-start=\"5234\" data-end=\"5256\">\n<p data-start=\"5236\" data-end=\"5256\">On-site maintenance.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5258\" data-end=\"5422\">RISTER acts as the <a href=\"https:\/\/www.rister.ch\/en\/service\/fiscal-representative-for-vat-in-switzerland-geneva\/\"><strong data-start=\"5277\" data-end=\"5312\">Swiss VAT fiscal representative<\/strong><\/a> for foreign companies \u2014 handling registration, VAT recovery, filings, and relations with the tax authorities.<\/p>\n<hr data-start=\"5424\" data-end=\"5427\" \/>\n<h2 data-start=\"5429\" data-end=\"5490\"><strong data-start=\"5432\" data-end=\"5490\">4. Permanent Establishment and Taxation in Switzerland<\/strong><\/h2>\n<p data-start=\"5492\" data-end=\"5601\">A project lasting more than <strong data-start=\"5520\" data-end=\"5533\">12 months<\/strong> may create a <strong data-start=\"5547\" data-end=\"5574\">permanent establishment<\/strong> under double tax treaties.<\/p>\n<p data-start=\"5603\" data-end=\"5616\">This implies:<\/p>\n<ul data-start=\"5617\" data-end=\"5810\">\n<li data-start=\"5617\" data-end=\"5670\">\n<p data-start=\"5619\" data-end=\"5670\">Swiss taxation on profits related to the project,<\/p>\n<\/li>\n<li data-start=\"5671\" data-end=\"5719\">\n<p data-start=\"5673\" data-end=\"5719\">Obligation to keep Swiss accounting records,<\/p>\n<\/li>\n<li data-start=\"5720\" data-end=\"5764\">\n<p data-start=\"5722\" data-end=\"5764\">Registration in the Commercial Register,<\/p>\n<\/li>\n<li data-start=\"5765\" data-end=\"5810\">\n<p data-start=\"5767\" data-end=\"5810\">Filing of cantonal and federal tax returns.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5812\" data-end=\"5988\">RISTER assesses each case to avoid double taxation, sets up the optimal structure (branch, subsidiary, or service contract), and ensures full <strong data-start=\"5954\" data-end=\"5987\">accounting and tax compliance<\/strong>.<\/p>\n<hr data-start=\"5990\" data-end=\"5993\" \/>\n<h2 data-start=\"5995\" data-end=\"6036\"><strong data-start=\"5998\" data-end=\"6036\">5. Customs and Import of Equipment<\/strong><\/h2>\n<p data-start=\"6038\" data-end=\"6102\">Foreign companies importing tools, machinery, or materials must:<\/p>\n<ul data-start=\"6103\" data-end=\"6315\">\n<li data-start=\"6103\" data-end=\"6142\">\n<p data-start=\"6105\" data-end=\"6142\">Declare goods at <strong data-start=\"6122\" data-end=\"6139\">Swiss customs<\/strong>,<\/p>\n<\/li>\n<li data-start=\"6143\" data-end=\"6212\">\n<p data-start=\"6145\" data-end=\"6212\">Pay <strong data-start=\"6149\" data-end=\"6163\">import VAT<\/strong> (refundable if VAT-registered in Switzerland),<\/p>\n<\/li>\n<li data-start=\"6213\" data-end=\"6261\">\n<p data-start=\"6215\" data-end=\"6261\">Use an <strong data-start=\"6222\" data-end=\"6236\">ATA Carnet<\/strong> for temporary imports,<\/p>\n<\/li>\n<li data-start=\"6262\" data-end=\"6315\">\n<p data-start=\"6264\" data-end=\"6315\">Keep <strong data-start=\"6269\" data-end=\"6290\">customs documents<\/strong> for each entry and exit.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"6317\" data-end=\"6427\">RISTER coordinates all customs procedures and <strong data-start=\"6363\" data-end=\"6389\">optimizes VAT recovery<\/strong>, avoiding unnecessary financial loss.<\/p>\n<hr data-start=\"6429\" data-end=\"6432\" \/>\n<h2 data-start=\"6434\" data-end=\"6475\"><strong data-start=\"6437\" data-end=\"6475\">6. Insurance, Safety and Liability<\/strong><\/h2>\n<ul data-start=\"6477\" data-end=\"6709\">\n<li data-start=\"6477\" data-end=\"6543\">\n<p data-start=\"6479\" data-end=\"6543\"><strong data-start=\"6479\" data-end=\"6527\">Professional and project liability insurance<\/strong> is mandatory.<\/p>\n<\/li>\n<li data-start=\"6544\" data-end=\"6624\">\n<p data-start=\"6546\" data-end=\"6624\"><strong data-start=\"6546\" data-end=\"6574\">Accident insurance (LAA)<\/strong> required for all staff declared in Switzerland.<\/p>\n<\/li>\n<li data-start=\"6625\" data-end=\"6709\">\n<p data-start=\"6627\" data-end=\"6709\">Compliance with <strong data-start=\"6643\" data-end=\"6651\">SUVA<\/strong> and cantonal workplace safety standards must be verified.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"6711\" data-end=\"6882\">RISTER helps companies select the right insurance coverage according to the <strong data-start=\"6787\" data-end=\"6825\">duration and nature of the project<\/strong>, in collaboration with licensed Swiss insurance brokers.<\/p>\n<hr data-start=\"6884\" data-end=\"6887\" \/>\n<h2 data-start=\"6889\" data-end=\"6940\"><strong data-start=\"6892\" data-end=\"6940\">7. Local Coordination and Client Obligations<\/strong><\/h2>\n<p data-start=\"6942\" data-end=\"7060\">The <strong data-start=\"6946\" data-end=\"6978\">Swiss project owner (client)<\/strong> shares responsibility in case of undeclared work or breach of posting conditions.<\/p>\n<p data-start=\"7062\" data-end=\"7148\">They must verify all <strong data-start=\"7083\" data-end=\"7147\">compliance certificates, insurance, and salary documentation<\/strong>.<\/p>\n<p data-start=\"7150\" data-end=\"7238\">RISTER provides a <strong data-start=\"7168\" data-end=\"7201\">comprehensive compliance file<\/strong> to be submitted to the Swiss client:<\/p>\n<ul data-start=\"7239\" data-end=\"7435\">\n<li data-start=\"7239\" data-end=\"7265\">\n<p data-start=\"7241\" data-end=\"7265\">Swiss VAT certificate,<\/p>\n<\/li>\n<li data-start=\"7266\" data-end=\"7329\">\n<p data-start=\"7268\" data-end=\"7329\">Proof of social insurance coverage and accident protection,<\/p>\n<\/li>\n<li data-start=\"7330\" data-end=\"7359\">\n<p data-start=\"7332\" data-end=\"7359\">SECO posting declaration,<\/p>\n<\/li>\n<li data-start=\"7360\" data-end=\"7382\">\n<p data-start=\"7362\" data-end=\"7382\">Posting contracts,<\/p>\n<\/li>\n<li data-start=\"7383\" data-end=\"7435\">\n<p data-start=\"7385\" data-end=\"7435\">Commercial register extract or branch certificate.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"7437\" data-end=\"7440\" \/>\n<h2 data-start=\"7442\" data-end=\"7482\"><strong data-start=\"7445\" data-end=\"7482\">8. Compliance Checklist (Summary)<\/strong><\/h2>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"7484\" data-end=\"8153\">\n<thead data-start=\"7484\" data-end=\"7533\">\n<tr data-start=\"7484\" data-end=\"7533\">\n<th data-start=\"7484\" data-end=\"7495\" data-col-size=\"sm\"><strong data-start=\"7486\" data-end=\"7494\">Area<\/strong><\/th>\n<th data-start=\"7495\" data-end=\"7516\" data-col-size=\"md\"><strong data-start=\"7497\" data-end=\"7515\">Key Obligation<\/strong><\/th>\n<th data-start=\"7516\" data-end=\"7533\" data-col-size=\"sm\"><strong data-start=\"7518\" data-end=\"7531\">Authority<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"7584\" data-end=\"8153\">\n<tr data-start=\"7584\" data-end=\"7645\">\n<td data-start=\"7584\" data-end=\"7594\" data-col-size=\"sm\">Posting<\/td>\n<td data-start=\"7594\" data-end=\"7628\" data-col-size=\"md\">Notification 8 days before work<\/td>\n<td data-start=\"7628\" data-end=\"7645\" data-col-size=\"sm\">SECO \/ Canton<\/td>\n<\/tr>\n<tr data-start=\"7646\" data-end=\"7709\">\n<td data-start=\"7646\" data-end=\"7661\" data-col-size=\"sm\">Work permits<\/td>\n<td data-start=\"7661\" data-end=\"7693\" data-col-size=\"md\">Required if mission &gt; 90 days<\/td>\n<td data-start=\"7693\" data-end=\"7709\" data-col-size=\"sm\">SEM \/ Canton<\/td>\n<\/tr>\n<tr data-start=\"7710\" data-end=\"7768\">\n<td data-start=\"7710\" data-end=\"7716\" data-col-size=\"sm\">VAT<\/td>\n<td data-start=\"7716\" data-end=\"7761\" data-col-size=\"md\">Registration + Swiss fiscal representative<\/td>\n<td data-start=\"7761\" data-end=\"7768\" data-col-size=\"sm\">AFC<\/td>\n<\/tr>\n<tr data-start=\"7769\" data-end=\"7849\">\n<td data-start=\"7769\" data-end=\"7795\" data-col-size=\"sm\">Permanent establishment<\/td>\n<td data-start=\"7795\" data-end=\"7820\" data-col-size=\"md\">If project &gt; 12 months<\/td>\n<td data-start=\"7820\" data-end=\"7849\" data-col-size=\"sm\">AFC \/ Commercial Register<\/td>\n<\/tr>\n<tr data-start=\"7850\" data-end=\"7903\">\n<td data-start=\"7850\" data-end=\"7859\" data-col-size=\"sm\">Salary<\/td>\n<td data-start=\"7859\" data-end=\"7881\" data-col-size=\"md\">Minimum wage or CCT<\/td>\n<td data-start=\"7881\" data-end=\"7903\" data-col-size=\"sm\">Labor Inspectorate<\/td>\n<\/tr>\n<tr data-start=\"7904\" data-end=\"7966\">\n<td data-start=\"7904\" data-end=\"7922\" data-col-size=\"sm\">Social security<\/td>\n<td data-start=\"7922\" data-end=\"7952\" data-col-size=\"md\">A1 form or AVS registration<\/td>\n<td data-start=\"7952\" data-end=\"7966\" data-col-size=\"sm\">AVS \/ SUVA<\/td>\n<\/tr>\n<tr data-start=\"7967\" data-end=\"8028\">\n<td data-start=\"7967\" data-end=\"7986\" data-col-size=\"sm\">Equipment import<\/td>\n<td data-start=\"7986\" data-end=\"8020\" data-col-size=\"md\">Customs, ATA carnet, import VAT<\/td>\n<td data-start=\"8020\" data-end=\"8028\" data-col-size=\"sm\">OFDF<\/td>\n<\/tr>\n<tr data-start=\"8029\" data-end=\"8093\">\n<td data-start=\"8029\" data-end=\"8041\" data-col-size=\"sm\">Insurance<\/td>\n<td data-start=\"8041\" data-end=\"8073\" data-col-size=\"md\">Liability &amp; project insurance<\/td>\n<td data-start=\"8073\" data-end=\"8093\" data-col-size=\"sm\">Private insurers<\/td>\n<\/tr>\n<tr data-start=\"8094\" data-end=\"8153\">\n<td data-start=\"8094\" data-end=\"8110\" data-col-size=\"sm\">Documentation<\/td>\n<td data-start=\"8110\" data-end=\"8135\" data-col-size=\"md\">Retention for 10 years<\/td>\n<td data-start=\"8135\" data-end=\"8153\" data-col-size=\"sm\">Cantonal audit<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<hr data-start=\"8155\" data-end=\"8158\" \/>\n<h2 data-start=\"8160\" data-end=\"8177\"><strong data-start=\"8163\" data-end=\"8177\">Conclusion<\/strong><\/h2>\n<p data-start=\"8179\" data-end=\"8302\">Operating in Switzerland with a foreign company requires <strong data-start=\"8236\" data-end=\"8301\">thorough preparation and coordinated legal and tax compliance<\/strong>.<\/p>\n<p data-start=\"8304\" data-end=\"8523\">With its recognized expertise in <strong data-start=\"8337\" data-end=\"8399\">international taxation, Swiss VAT, and business management<\/strong>, <strong data-start=\"8401\" data-end=\"8429\">RISTER Fiduciary Geneva<\/strong> assists French, Spanish, and British companies through every stage of their Swiss operations.<\/p>\n<p data-start=\"8525\" data-end=\"8645\">Thanks to RISTER\u2019s support, your company can focus on <strong data-start=\"8579\" data-end=\"8644\">technical project success \u2014 in full compliance with Swiss law<\/strong>.<\/p>\n<hr data-start=\"8647\" data-end=\"8650\" \/>\n<h2 data-start=\"8652\" data-end=\"8712\"><strong data-start=\"8655\" data-end=\"8712\">FAQ \u2014 Operating in Switzerland with a Foreign Company<\/strong><\/h2>\n<p data-start=\"8714\" data-end=\"8884\"><strong data-start=\"8714\" data-end=\"8770\">1. Can a foreign company work freely in Switzerland?<\/strong><br data-start=\"8770\" data-end=\"8773\" \/>No. It must file a prior posting declaration before work begins and comply with Swiss wage and insurance rules.<\/p>\n<p data-start=\"8886\" data-end=\"9008\"><strong data-start=\"8886\" data-end=\"8941\">2. What are the deadlines for posting declarations?<\/strong><br data-start=\"8941\" data-end=\"8944\" \/>At least 8 days before starting the assignment on SECO\u2019s portal.<\/p>\n<p data-start=\"9010\" data-end=\"9139\"><strong data-start=\"9010\" data-end=\"9046\">3. Which companies are affected?<\/strong><br data-start=\"9046\" data-end=\"9049\" \/>All sectors \u2014 construction, electrical, industrial, mechanical, assembly, IT, maintenance.<\/p>\n<p data-start=\"9141\" data-end=\"9352\"><strong data-start=\"9141\" data-end=\"9188\">4. Are work permits required for employees?<\/strong><br data-start=\"9188\" data-end=\"9191\" \/>Yes, if the assignment exceeds 90 days per year per company.<br data-start=\"9251\" data-end=\"9254\" \/>For the United Kingdom, stricter rules apply \u2014 authorization is often required from the first day.<\/p>\n<p data-start=\"9354\" data-end=\"9541\"><strong data-start=\"9354\" data-end=\"9402\">5. When is Swiss VAT registration mandatory?<\/strong><br data-start=\"9402\" data-end=\"9405\" \/>Once global turnover exceeds CHF 100,000, even if the head office is abroad.<br data-start=\"9481\" data-end=\"9484\" \/>The company must then appoint a Swiss VAT representative.<\/p>\n<p data-start=\"9543\" data-end=\"9714\"><strong data-start=\"9543\" data-end=\"9596\">6. What if the project lasts more than 12 months?<\/strong><br data-start=\"9596\" data-end=\"9599\" \/>It creates a <strong data-start=\"9612\" data-end=\"9639\">permanent establishment<\/strong> \u2192 Swiss taxation, Commercial Register entry, Swiss accounting obligations.<\/p>\n<p data-start=\"9716\" data-end=\"9907\"><strong data-start=\"9716\" data-end=\"9770\">7. Must foreign employees contribute to Swiss AVS?<\/strong><br data-start=\"9770\" data-end=\"9773\" \/>Not if they hold an <strong data-start=\"9793\" data-end=\"9804\">A1 form<\/strong> (temporary EU\/EFTA posting).<br data-start=\"9833\" data-end=\"9836\" \/>Otherwise, the employer must register them with Swiss social insurance.<\/p>\n<p data-start=\"9909\" data-end=\"10032\"><strong data-start=\"9909\" data-end=\"9942\">8. Is import VAT recoverable?<\/strong><br data-start=\"9942\" data-end=\"9945\" \/>Yes, if the company is registered for Swiss VAT and holds proper customs documentation.<\/p>\n<p data-start=\"10034\" data-end=\"10219\"><strong data-start=\"10034\" data-end=\"10079\">9. Is a Swiss branch or company required?<\/strong><br data-start=\"10079\" data-end=\"10082\" \/>Only if the project lasts over 12 months or a fixed office is established.<br data-start=\"10156\" data-end=\"10159\" \/>In that case, RISTER can <strong data-start=\"10184\" data-end=\"10218\">create and domicile the branch<\/strong>.<\/p>\n<p data-start=\"10221\" data-end=\"10352\"><strong data-start=\"10221\" data-end=\"10262\">10. What is RISTER Fiduciary Geneva\u2019s role?<\/strong><br data-start=\"10262\" data-end=\"10265\" \/>RISTER acts as <strong data-start=\"10280\" data-end=\"10341\">Swiss fiscal representative, fiduciary, and local advisor<\/strong>, managing:<\/p>\n<ul data-start=\"10353\" data-end=\"10502\">\n<li data-start=\"10353\" data-end=\"10383\">\n<p data-start=\"10355\" data-end=\"10383\">SECO and AVS declarations,<\/p>\n<\/li>\n<li data-start=\"10384\" data-end=\"10405\">\n<p data-start=\"10386\" data-end=\"10405\">VAT and taxation,<\/p>\n<\/li>\n<li data-start=\"10406\" data-end=\"10426\">\n<p data-start=\"10408\" data-end=\"10426\">Branch creation,<\/p>\n<\/li>\n<li data-start=\"10427\" data-end=\"10460\">\n<p data-start=\"10429\" data-end=\"10460\">Domiciliation and accounting,<\/p>\n<\/li>\n<li data-start=\"10461\" data-end=\"10502\">\n<p data-start=\"10463\" data-end=\"10502\">Coordination with cantonal authorities.<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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.<\/p>\n","protected":false},"author":3,"featured_media":4237,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4743","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/posts\/4743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/comments?post=4743"}],"version-history":[{"count":0,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/posts\/4743\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/media\/4237"}],"wp:attachment":[{"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/media?parent=4743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/categories?post=4743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/tags?post=4743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}