--- title: "Swiss Business & SME Guide" url: https://www.ibani.com/en/guides/business-switzerland lang: en date_modified: 2026-10-01 --- # Swiss Business & SME Guide Optimize your international financial flows and simplify your administrative management. For your cross-border payments, our [converter](https://www.ibani.com/en/currency-converter) shows the real market rate; at ibani, conversions are made at that rate plus a margin of 0.40% to 0.15% depending on the amount. ## Business Guides [![Withholding tax: the Swiss employer's obligations | ibani](https://www.ibani.com/images/obligations-employeur-impot-source-suisse.png)](https://www.ibani.com/en/guides/swiss-employer-withholding-tax-obligations) ### [Withholding tax: the Swiss employer's obligations | ibani](https://www.ibani.com/en/guides/swiss-employer-withholding-tax-obligations) Employers in Switzerland: who to tax at source, which tariff, which deadlines (8 days, 30 days, 31 March), what commission and what penalties. 2026 guide. [Read article](https://www.ibani.com/en/guides/swiss-employer-withholding-tax-obligations) Updated on: 1 October 2026 [![Buying Foreign Currency for Companies | ibani](https://www.ibani.com/images/ibani-achat-devises-entreprises.jpg)](https://www.ibani.com/en/guides/buying-foreign-currency-companies) ### [Buying Foreign Currency for Companies | ibani](https://www.ibani.com/en/guides/buying-foreign-currency-companies) B2B Guide: How Swiss and international companies can optimize foreign currency purchases and manage account-to-account transfers to reduce bank fees. [Read article](https://www.ibani.com/en/guides/buying-foreign-currency-companies) Updated on: 30 September 2026 [![Swiss Salary Certificate: How to Fill It In | ibani](https://www.ibani.com/images/certificat-salaire-suisse-administration-etrangere.png)](https://www.ibani.com/en/guides/swiss-salary-certificate-foreign-tax-authority) ### [Swiss Salary Certificate: How to Fill It In | ibani](https://www.ibani.com/en/guides/swiss-salary-certificate-foreign-tax-authority) Swiss employer: how to fill in the salary certificate (Form 11), sections 1 to 15, boxes F and G and the pitfalls for a cross-border employee in 2026. [Read article](https://www.ibani.com/en/guides/swiss-salary-certificate-foreign-tax-authority) Updated on: 30 September 2026 [![Multi-currency accounting: expert guide to CHF/EUR reconciliation](https://www.ibani.com/images/ibani-comptabilite-b2b.jpg)](https://www.ibani.com/en/guides/multi-currency-accounting-chf-eur) ### [Multi-currency accounting: expert guide to CHF/EUR reconciliation](https://www.ibani.com/en/guides/multi-currency-accounting-chf-eur) Accountants and CFOs: Master exchange gain and loss entries across Europe. Discover how to automate the bank reconciliation of your cross-border invoices. [Read article](https://www.ibani.com/en/guides/multi-currency-accounting-chf-eur) Updated on: 30 September 2026 [![Setting up a company in Switzerland (GmbH, AG, Sole Trader)](https://www.ibani.com/images/ibani-creation-societe-suisse.jpg)](https://www.ibani.com/en/guides/create-swiss-company-capital-transfer) ### [Setting up a company in Switzerland (GmbH, AG, Sole Trader)](https://www.ibani.com/en/guides/create-swiss-company-capital-transfer) Entrepreneurs: discover how to transfer your capital, invoice as a sole trader (AHV), and manage VAT for small turnovers in 2026. [Read article](https://www.ibani.com/en/guides/create-swiss-company-capital-transfer) Updated on: 30 September 2026 [![B2B Invoicing Switzerland - EU: VAT, Accounting and FX (2026)](https://www.ibani.com/images/ibani-facturation-b2b-suisse-ue.jpg)](https://www.ibani.com/en/guides/cross-border-b2b-invoicing-switzerland-eu) ### [B2B Invoicing Switzerland - EU: VAT, Accounting and FX (2026)](https://www.ibani.com/en/guides/cross-border-b2b-invoicing-switzerland-eu) 2026 expert guide on cross-border invoicing between Switzerland and Europe. VAT rules, accounting entries, foreign exchange risk, and collection solutions. [Read article](https://www.ibani.com/en/guides/cross-border-b2b-invoicing-switzerland-eu) Updated on: 30 September 2026 [![Freelance Invoicing in Switzerland under CHF 100k: OASI & VAT](https://www.ibani.com/images/ibani-facturer-independant-suisse.jpg)](https://www.ibani.com/en/guides/invoicing-freelance-switzerland-vat-ahv) ### [Freelance Invoicing in Switzerland under CHF 100k: OASI & VAT](https://www.ibani.com/en/guides/invoicing-freelance-switzerland-vat-ahv) Legal guide for freelancers in Switzerland. How to invoice your first clients without AHV/OASI status, get recognized, and manage VAT exemption (VAT Act). [Read article](https://www.ibani.com/en/guides/invoicing-freelance-switzerland-vat-ahv) Updated on: 30 September 2026 [![Financing a foreign branch from Switzerland | B2B Guide 2026](https://www.ibani.com/images/financement-filiale-succursale-suisse-b2b.jpg)](https://www.ibani.com/en/guides/finance-foreign-branch-from-switzerland) ### [Financing a foreign branch from Switzerland | B2B Guide 2026](https://www.ibani.com/en/guides/finance-foreign-branch-from-switzerland) Swiss SMEs: discover the FTA rules to finance your subsidiary abroad and optimize your foreign exchange flows. [Read article](https://www.ibani.com/en/guides/finance-foreign-branch-from-switzerland) Updated on: 30 September 2026 [![Hong Kong Profits Tax: rates and cash flow 2026 | ibani](https://www.ibani.com/images/fiscalite-entreprise-hong-kong-profits-tax.png)](https://www.ibani.com/en/guides/hong-kong-profits-tax-foreign-companies) ### [Hong Kong Profits Tax: rates and cash flow 2026 | ibani](https://www.ibani.com/en/guides/hong-kong-profits-tax-foreign-companies) Hong Kong Profits Tax in 2026: 8.25% and 16.5% rates, territorial source principle, provisional tax instalments and repatriating profits to Switzerland. [Read article](https://www.ibani.com/en/guides/hong-kong-profits-tax-foreign-companies) Updated on: 30 September 2026 [![LPP and Foreign Workers: Employer Obligations (2026 Guide)](https://www.ibani.com/images/ibani-frontalier.jpg)](https://www.ibani.com/en/guides/lpp-employers-foreign-workers) ### [LPP and Foreign Workers: Employer Obligations (2026 Guide)](https://www.ibani.com/en/guides/lpp-employers-foreign-workers) Expert 2026 guide for Swiss employers on LPP affiliation for foreign workers (Cross-border, G Permit, B Permit). Thresholds, contributions, and rules. [Read article](https://www.ibani.com/en/guides/lpp-employers-foreign-workers) Updated on: 30 September 2026 [![International Trading via Singapore: the Legal Rules | ibani](https://www.ibani.com/images/negoce-international-singapour-cadre-juridique.png)](https://www.ibani.com/en/guides/international-trading-singapore-legal-framework) ### [International Trading via Singapore: the Legal Rules | ibani](https://www.ibani.com/en/guides/international-trading-singapore-legal-framework) Trading via Singapore: bills of lading, uncapped letters of indemnity, electronic title recognised since 2021, and the Swiss rules that still apply. [Read article](https://www.ibani.com/en/guides/international-trading-singapore-legal-framework) Updated on: 30 September 2026 [![Paying Foreign Suppliers 2026: Swiss SME Guide | ibani](https://www.ibani.com/images/paiement-fournisseurs-etrangers.png)](https://www.ibani.com/en/guides/optimize-foreign-supplier-payments-sme) ### [Paying Foreign Suppliers 2026: Swiss SME Guide | ibani](https://www.ibani.com/en/guides/optimize-foreign-supplier-payments-sme) Bank spread, SWIFT fees, SEPA vs SWIFT: the complete guide to cutting the cost of paying your suppliers in EUR, USD or GBP from your Swiss SME in 2026. [Read article](https://www.ibani.com/en/guides/optimize-foreign-supplier-payments-sme) Updated on: 30 September 2026 [![Multi-currency payroll: paying staff in their own money | ibani](https://www.ibani.com/images/paie-multidevises-equipe-internationale.png)](https://www.ibani.com/en/guides/multi-currency-payroll-international-team) ### [Multi-currency payroll: paying staff in their own money | ibani](https://www.ibani.com/en/guides/multi-currency-payroll-international-team) Can a Swiss company pay a salary in euros? What the Federal Supreme Court held, which minimum wage applies after conversion, and the four possible set-ups. [Read article](https://www.ibani.com/en/guides/multi-currency-payroll-international-team) Updated on: 30 September 2026 [![Repatriate Profits from a European Subsidiary to Switzerland 2026](https://www.ibani.com/images/ibani-filiale-b2b.jpg)](https://www.ibani.com/en/guides/repatriate-profits-european-subsidiary-switzerland) ### [Repatriate Profits from a European Subsidiary to Switzerland 2026](https://www.ibani.com/en/guides/repatriate-profits-european-subsidiary-switzerland) Dividends, royalties, intra-group loans, management fees: the complete guide to repatriating EU subsidiary profits to your Swiss parent company in 2026. [Read article](https://www.ibani.com/en/guides/repatriate-profits-european-subsidiary-switzerland) Updated on: 30 September 2026 [![Hiring cross-border workers: employer checklist 2026 | ibani](https://www.ibani.com/images/ibani-emploi-suisse.jpg)](https://www.ibani.com/en/guides/hire-cross-border-worker-switzerland-employer-checklist) ### [Hiring cross-border workers: employer checklist 2026 | ibani](https://www.ibani.com/en/guides/hire-cross-border-worker-switzerland-employer-checklist) Hiring cross-border workers in Switzerland in 2026: G permit, withholding tax, telework limits and payroll in euros. The employer checklist. [Read article](https://www.ibani.com/en/guides/hire-cross-border-worker-switzerland-employer-checklist) Updated on: 30 September 2026 [![Swiss Real Estate Companies (SI): Taxation for Non-Residents](https://www.ibani.com/images/societe-immobiliere-suisse-fiscalite.jpg)](https://www.ibani.com/en/guides/swiss-real-estate-company-taxation-non-residents) ### [Swiss Real Estate Companies (SI): Taxation for Non-Residents](https://www.ibani.com/en/guides/swiss-real-estate-company-taxation-non-residents) Expert guide 2026: Discover the taxation of Swiss Real Estate Companies (SI) for non-resident investors and optimize the repatriation of your rental yields. [Read article](https://www.ibani.com/en/guides/swiss-real-estate-company-taxation-non-residents) Updated on: 30 September 2026 [![Swiss Cross-Border Telework 2026: The Comparative Guide](https://www.ibani.com/images/teletravail-suisse-2026.jpg)](https://www.ibani.com/en/guides/cross-border-telework-switzerland-rules) ### [Swiss Cross-Border Telework 2026: The Comparative Guide](https://www.ibani.com/en/guides/cross-border-telework-switzerland-rules) Managing cross-border teams in Switzerland: Compliance guide for France (40%), Germany, and Italy. Social security limits, A1 certificate, and tax risks explained. [Read article](https://www.ibani.com/en/guides/cross-border-telework-switzerland-rules) Updated on: 30 September 2026 [![Cross-Border Dividends in Switzerland: Withholding Tax and FX](https://www.ibani.com/images/ibani-dividendes-transfrontaliers-impot-antipe.jpg)](https://www.ibani.com/en/guides/cross-border-dividends-withholding-tax) ### [Cross-Border Dividends in Switzerland: Withholding Tax and FX](https://www.ibani.com/en/guides/cross-border-dividends-withholding-tax) B2B Guide: How Swiss companies can optimize dividend payments to foreign shareholders against withholding tax (FTA) and exchange rate risk. [Read article](https://www.ibani.com/en/guides/cross-border-dividends-withholding-tax) Updated on: 30 September 2026 [![Qonto Alternatives for a Swiss Company (2026) | ibani](https://www.ibani.com/images/alternatives-qonto-societe-suisse.png)](https://www.ibani.com/en/guides/qonto-alternatives-swiss-company) ### [Qonto Alternatives for a Swiss Company (2026) | ibani](https://www.ibani.com/en/guides/qonto-alternatives-swiss-company) Qonto only opens in eight countries, and Switzerland is not one of them. Capital deposit, Swiss IBAN, FX cost: what each alternative actually covers. [Read article](https://www.ibani.com/en/guides/qonto-alternatives-swiss-company) Updated on: 4 September 2026 [![Becoming a Freelancer in Switzerland in 2026: Full Guide | ibani](https://www.ibani.com/images/devenir-freelance-suisse-resident-etranger.png)](https://www.ibani.com/en/guides/become-freelance-switzerland-resident-abroad) ### [Becoming a Freelancer in Switzerland in 2026: Full Guide | ibani](https://www.ibani.com/en/guides/become-freelance-switzerland-resident-abroad) OASI status, sole proprietorship or GmbH, the two CHF 100,000 thresholds, 8.1% VAT: how to start freelancing in Switzerland or invoice from abroad. [Read article](https://www.ibani.com/en/guides/become-freelance-switzerland-resident-abroad) Updated on: 13 August 2026 [![13th month salary Switzerland 2026: rules and tax | ibani](https://www.ibani.com/images/13eme-salaire-suisse-obligation-calcul.png)](https://www.ibani.com/en/guides/13th-month-salary-switzerland-rules-calculation) ### [13th month salary Switzerland 2026: rules and tax | ibani](https://www.ibani.com/en/guides/13th-month-salary-switzerland-rules-calculation) No federal law requires a 13th month salary, yet 75.9% of employees receive one. Legal qualification, pro rata on departure, withholding tax and 2026 pitfalls. [Read article](https://www.ibani.com/en/guides/13th-month-salary-switzerland-rules-calculation) Updated on: 12 August 2026 ## Convert your currencies Compare and convert your currencies at the real market rate, plus a margin of 0.40% to 0.15% depending on the amount. [Open the converter](https://www.ibani.com/en/currency-converter)