Swiss Court Rules Finder’s Fees to Foreign Firms Are Taxable Services, Not Profit Shares

• The court examined whether payments to foreign companies were non-taxable profit shares or taxable services.
• It found the agreements were for services (customer acquisition), not profit-sharing.
• Payments were considered consideration for services, not profit distribution.
• These services by foreign companies to a Swiss recipient are subject to reverse charge VAT under Swiss law.
• The taxpayer’s appeal was dismissed.

Source: bvger.weblaw.ch

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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