As a general rule, no. For foreign companies, the FTA currently waives the requirement to provide security — contrary to what many sources still claim. Here is the up-to-date position.
For companies with their seat, domicile or permanent establishment abroad, the FTA as a general rule waives the requirement to provide security. It reserves the right to request it at a later stage if procedural obligations are not met on time. The bank guarantee is therefore no longer a systematic condition of registration. Legal basis: art. 94 para. 2 LTVA (RS 641.20).
Many fiduciaries still cite the 2017 calculation. It is this confusion that this page corrects.
If, in your particular case, the FTA requests security, we coordinate its set-up with your bank. It is a one-off service, triggered by the FTA — not a prerequisite of your registration.
As a general rule, no. For foreign companies, the FTA currently waives the requirement to provide security at the time of registration (art. 94 para. 2 LTVA).
If the company does not meet its procedural obligations on time, the FTA reserves the right to request security at a later stage.
It is no longer the default position. The current reference is the general waiver of security for foreign companies.
The 3 % rule dated from the 2017 revision. Many articles have not been updated.
Mainly in the event of a breach of procedural obligations: returns not filed, repeated late payments.
Generally a joint and several guarantee issued by a bank in Switzerland, or a cash deposit.