Switzerland Doing Business 2020

Pay stamp tax at post office or bank after receiving an assessment by mail
: Bank or post office
Agency
In case the stamp duty threshold has been reached, every company has the duty to fill out a form,
file it with the Federal Tax Administration, and pay the relevant amount due within 30 days upon
registration in the commercial register. No assessment is sent out from the Federal Tax
Administration beforehand.
1 day
no charge
5
Register for VAT
: Federal Tax Administration
Agency
Within 30 days of being subject to VAT, an application for VAT registration can be filed with the
Federal Tax Administration only after incorporating the company with the Commercial Registry.
According to Art. 10 Paragraph 2 Lit. A of the "Bundesgesetz über die Mehrwertsteuer," the
turnover threshold for mandatory VAT registration is CHF 100,000. Because not every company is
subject to VAT, a procedure exists to determine whether the company is subject to this tax.
1 day
no charge
6
Enroll employees in the social insurance system (federal and cantonal authorities)
: Social Insurance System (federal and cantonal authorities)
Agency
After the company has registered with the Commercial Registry, the Cantonal Social Security
Office (Ausgleichskasse) will send the application for registering employees in the social security
system to each newly incorporated and registered company. This includes includes retirement and
survivors’ insurance benefits (AHV), disability insurance (IV), occupational accident insurance
(UVG), and retirement pension (BVG).
1 day
no charge
Switzerland
Doing Business 2020
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Dealing with Construction Permits
This topic tracks the procedures, time and cost to build a warehouse—including obtaining necessary the licenses and permits, submitting all required notifications,
requesting and receiving all necessary inspections and obtaining utility connections. In addition, the Dealing with Construction Permits indicator measures the building
quality control index, evaluating the quality of building regulations, the strength of quality control and safety mechanisms, liability and insurance regimes, and professional
certification requirements. The most recent round of data collection was completed in May 2019.
See the methodology for more information