International companies in Switzerland – all deadlines

In short: A foreign company that runs a subsidiary or branch in Switzerland, or supplies services here, has to comply with Swiss rules: a person resident in Switzerland must be able to represent the company, beneficial owners must be entered in the new transparency register since 1 October 2026, and VAT liability can start with the very first supply in Switzerland – with a tax representative based in Switzerland.

Key obligations and deadlines

Obligation	Deadline	Source
AG must be able to be represented by a person resident in Switzerland (board member or director)	ongoing	Art. 718 CO
GmbH must be able to be represented by a person resident in Switzerland (managing officer or director)	ongoing	Art. 814 CO
Register the branch in the commercial register where it is located	mandatory	Art. 931 CO
Transparency register: foreign entity with a Swiss branch, effective management or real estate in Switzerland	by 1 April 2027	Federal Office of Justice: Swiss Transparency Register
Transparency register: Swiss AG with ordinary audit	within 3 months of 1 October 2026	Federal Office of Justice: Swiss Transparency Register
Transparency register: Swiss AG with limited audit	by 1 March 2027	Federal Office of Justice: Swiss Transparency Register
Transparency register: other companies (e.g. GmbH) with limited audit	by 1 April 2027	Federal Office of Justice: Swiss Transparency Register
VAT: tax liability of companies without a seat in Switzerland	from the first supply in Switzerland	Art. 14 VAT Act
VAT: registration with the FTA	within 30 days of the start of tax liability	Art. 66 VAT Act
VAT: appoint a representative resident or based in Switzerland	mandatory	Art. 67 VAT Act
VAT: file the return	within 60 days of the end of the reporting period	Art. 71 VAT Act
Ordinary general meeting (AG)	within 6 months of the financial year end	Art. 699 CO
Ordinary shareholders’ meeting (GmbH)	within 6 months of the financial year end	Art. 805 CO
Prepare the annual report and submit it for approval	within 6 months of the financial year end	Art. 958 CO
File the opt-out from the limited audit (max. 10 full-time positions) with the commercial register	before the start of the financial year	Art. 727a CO
Withhold and settle withholding tax for employees without a C permit	periodically, depending on canton	Art. 88 DBG

Representation in Switzerland

A Swiss AG or GmbH must be able to be represented by a person resident in Switzerland. For an AG this person must be a board member or director; for a GmbH a managing officer or director. They must have access to the share register.

New: the transparency register

The Transparency Act has been in force since 1 October 2026. Entities subject to reporting enter their beneficial owners in the transparency register once and then report every change. Reporting is free of charge via EasyGov.swiss.

Foreign legal entities must report if they have a branch entered in the commercial register, are effectively managed from Switzerland, or own or acquire real estate here. Their deadline is 1 April 2027. Since 1 October 2026, a foreign entity must be entered in the transparency register before an acquisition of Swiss real estate can be entered in the land register.

VAT for foreign companies

For companies without a seat, domicile or permanent establishment in Switzerland, tax liability starts with the first supply made in Switzerland. Exempt from tax liability is, among others, anyone with less than CHF 100,000 in turnover from taxable supplies in Switzerland and abroad within one year.

Taxable persons without a domicile or registered office in Switzerland must appoint a representative resident or based in Switzerland. Registration with the FTA is due within 30 days, returns within 60 days of the end of each period.

General meeting, annual report and audit

The ordinary general meeting of an AG and the shareholders’ meeting of a GmbH take place every year within six months of the financial year end. The annual report must be prepared and submitted for approval within the same period.

With no more than ten full-time positions on annual average, the company can opt out of the limited audit with the consent of all shareholders. The opt-out must be filed with the commercial register before the start of the financial year.

Employees: withholding tax and social security

Employees without a permanent residence permit who live or stay in Switzerland are subject to withholding tax. The employer deducts it from the salary, settles it periodically with the competent tax authority and is liable for its payment.

On top of that come the employer’s obligations for social security (AHV/IV/EO), accident insurance, occupational pensions and family allowances.

How Taktova will help international companies

Taktova is in development (launch planned for Q2 2027). For international groups it is planned to offer:

• All Swiss companies and branches in one overview
• Statutory deadlines generated automatically – by legal form, canton and financial year
• Your own deadlines, e.g. “group reporting every July”
• Reminders to the people in charge – in English, German, French or Italian