Accounting

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.

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: