Foreign builder

Accomodation, House and Garden
1
Hi I'm looking for any information or experiences regarding foreign builders.

To add a little more detail we are building a house. The main construction including power and plumbing (until 2nd fix) is being done by CH contractors then a friend is coming from the UK to fit the kitchen/bathroom/plastering etc.

He is a good friend but we still have to pay him he has a building company in the UK but are there any rules etc that are going to catch us out when he comes to work here.

He will provide us with a quote and an invoice to give to the Building Accountant at the architects and we have decided it is probably easier that we purchase the goods and import them separately to the labour.

Does he need to register anywhere? I read that people working in CH for less than 3 months but in the building industry have to register themselves.

Is he allowed just to come into the country and do some work on our request?

Are there any rules or regs that might trip us up along the way?

Any experiences or information or links would be appreciated

Cheers

Fraser

2
There is a bit of information on this here Fitting a German-bought kitchen in Switzerland but has been discussed a bit before.

3
In view he is providing a service in Switzerland he/you will need to think about TVA/MwsT implications.

4

The short registration procedure may be what you need.

https://www.bfm.admin.ch/bfm/en/home…verfahren.html

5
Thanks for the responses.

MwST shouldn't be applicable as the value is less than 100,000CHF.

The registration link is a great help thanks!

For anyone else interested the following link is also relevant. Lots of information here too

http://www.entsendung.admin.ch/cms/c.../willkommen_de

It takes a lot of sifting through. Does anyone have an overview or experience?

6

MwST has to be paid irespective of the amount. CHF 100'000.-- is the threshold where you have to declare yourself, get a MwST number and do the necessary accounting.

7
This may be tricky and complicated. The best thing is to contact the official government branch, probably the Amt für Wirtschaft.

http://www.zg.ch/behoerden/volkswirt...aft-und-arbeit

Amt für Wirtschaft und Arbeit

Aabachstrasse 5

Postfach

6301 Zug

Tel. +41 41 728 55 20

Fax +41 41 728 55 29

[[email protected]](mailto:[email protected])

8
I'm not sure I agree based on what I read. Ok it was in German. If the value is under 100000chf then he doesn't have to register. Won't have a number won't do the accounting and on his invoice won't charge MwsT. But he also won't be able to claim it back against his purchases. Just like in England. What's the background to your information?

Cheers fraser

9
Today only is right. Something changed on January 1st 2015, but only half-way so far.

It's the Cassis Motion.

https://www.news.admin.ch/message/in...n&msg-id=55183

10

Grundsätzlich steuerpflichtig ist, wer ein Unternehmen betreibt, d.h. eine auf die nachhaltige Erzielung von Einnahmen aus Leistungen ausgerichtete berufliche oder gewerbliche Tätigkeit selbständig ausübt und unter eigenem Namen nach aussen auftritt. Dies gilt auch für Unternehmen mit Geschäftssitz im Ausland, die im Inland tätig sind.

Wer jährlich im Inland weniger als 100'000 Franken Umsatz aus steuerbaren Leistungen erzielt, ist von der Steuerpflicht befreit, sofern er oder sie nicht auf die Befreiung von der Steuerpflicht verzichtet und sich als steuerpflichtige Person eintragen lässt. Näheres zur Steuerpflicht bei der Mehrwertsteuer finden Sie in der MWST-Info 02 Steuerpflicht.

Von der Steuerpflicht ausgenommen sind u.a. Unternehmen mit Sitz im Ausland, die im Inland ausschliesslich der Bezugsteuer unterliegende Dienstleistungen erbringen.

Zur Beantwortung weiterer Fragen stehen Ihnen unsere Teams der Abteilung Erhebung gerne zur Verfügung. Die entsprechenden Telefonnummern finden Sie hier

Taken from

http://www.estv.admin.ch/mwst/themen...x.html?lang=de

So I'm realatively sure we don't have to worry about the MwsT