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Digital Platform Taxation

Starting January 1, 2025, Switzerland is implementing a fundamental transformation in how digital platforms are taxed. Under the new regulations, digital platforms facilitating sales of goods will be considered the direct supplier for VAT purposes, creating a dual-transaction system where platforms act as intermediaries between sellers and buyers.

Switzerland is consistently ranked among the top countries globally for employment flexibility and business-friendly labor regulations. This guide outlines the key aspects of Swiss employment law that business owners and employers need to know.

Introduction

Crowdfunding has become a popular way to fund projects, support startups, and connect with investors worldwide. In 2022 alone, global crowdfunding platforms raised over $17 billion, demonstrating the growing importance of this financing method. Switzerland, known for its financial stability and innovation, is no exception to this trend. In this guide, we will explore what crowdfunding is, how it works in Switzerland, the different models available, and the legal framework governing this fast-growing sector. 

Setting up a company in Switzerland involves creating the company's share capital. In general terms, authorized capital can be defined as a sum of money that determines the company`s financial capabilities. Depending on the legal form of a company, the Swiss Code of Obligation establishes the following minimum size of the share capital:

What is Swiss Corporation (Aktiengesellschaft)

Aktiengesellschaft, commonly abbreviated as AG, translates to "stock corporation" in English. It is a legal entity recognized under Swiss law, characterized by having its capital divided into shares. AGs are considered distinct legal entities, separate from their shareholders, and are subject to specific regulations outlined in the Swiss Code of Obligations. The example of similar legal structures in other jurisdictions can be Public Limited Companies (PLC) in Great Britain or Société Anonyme (SA) in France.

Switzerland's extensive network of Double Tax Treaties (DTTs) plays a vital role in international business operations, making it an attractive jurisdiction for global companies. Here's what you need to know about Switzerland's approach to preventing double taxation and facilitating cross-border business activities.

1. Overview of Swiss Double Tax Treaties

Switzerland maintains one of the world's most comprehensive networks of double taxation agreements, with:

What is GmbH?

GmbH is a private limited liability company in Switzerland. Similar entities exist in other jurisdictions, such as the Limited Liability Company (LLC) in the United States, the Société à Responsabilité Limitée (SARL) in France, and the Private Limited Company (Ltd) in the United Kingdom. These structures share common characteristics, primarily offering limited liability to their shareholders, flexible management, and a separate legal entity status.

In the complex landscape of Swiss business operations, managing payroll requires careful attention to detail and thorough understanding of local regulations. Whether you're a company expanding into Switzerland or an organization looking to optimize your existing payroll processes, here's what you need to know.
The Swiss payroll system is known for its emphasis on personal responsibility and relatively low burden of social contributions compared to other countries. It operates through a sophisticated structure that ensures both employee security and employer compliance.