With some exceptions, postings need to be registered 8 days prior to execution. An exception to general posting regulations applies to self-employed people / independent contractors. The threshold for mandatory Swiss VAT-registration has gone.
When EER companies perform activities in Switzerland (‘postings’), they need to register beforehand, same as in EER countries. If and when self-employed people / independent contractors are engaged, a different set of rules applies, with a potentially surprising outcome. In such case, the country of abode is no longer decisive, nationality is. Solely nationals of an EU or EFTA member state are allowed to be posted.
New legislation requires companies, generating non-Swiss revenue of over Sfr 100,000 worldwide, to register for Swiss VAT, if and when any supplies of taxable services or products in Switzerland take place. The exemption or threshold no longer applies.