Taxable persons without a domicile, registered office or permanent establishment on Swiss territory must appoint a representative to perform their procedural obligations who has their domicile or registered office in Switzerland.1
1bis. The FTA may dispense with the appointment of a representative in accordance with paragraph 1 provided the fulfilment of the procedural obligations by the taxable person and the prompt enforcement of this Act are guaranteed in another way; the foregoing is subject to any specific statutory provisions that may apply.2
In the case of group taxation (Art. 13), the VAT group must appoint a representative domiciled or with place of business in Switzerland to fulfil their procedural obligations.
The appointment of a representative under paragraphs 1 and 2 does not constitute a permanent establishment in accordance with the direct tax provisions.
Footnotes
Amended by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438;BBl 2021 2363). ↩
Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438;BBl 2021 2363). ↩
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