Hello to all and happy new year 2012. New year resolutions come up and I would need some advice from the nice people of this community.

I am planning to setup a series of training seminars to be held in a couple of different countries across the EU through 2012; possibly Cyprus, Malta and hopefully Switzerland in the long term. Obviously, as soon as these are announced, I should be able to invoice the registrants. I did some reading and I understand that a GmbH (or equivalent)) is an overkill for the moment, due to initial cost setup and year-to-year maintenance costs. Apparently a sole-proprietory is something that suits well for now.

So here comes the dilemma:

I had (am) been on payrolls, and thus had never again been active in any self-employing activities. I currently reside in Greece, so the most straightforward move would be to head at the local authorities for setting up the formalities. However this is what I am looking at on how to avoid for the following reasoning: local formal procedures are cumbersome, and I don't want to startup another taxation relationship with the state beyond my current one, as more harsh taxation measures are anticipated (I am fairly sure you are aware of the economic situation here) and lastly, if this will work I see no reasons restraining me from relocating.

As such I started at looking elsewhere for setting up my business activity formation, and since my brother lives in Switzerland (permit B), I decided to examine options. Following some posts through the forums, I reached to gruenden.ch – the founding platform of the Canton of Zurich, where it is stated:

Nationality and residency (See comment 4)
The proprietor does not have to be domiciled in Switzerland.
4 Before taking up employment foreign nationals require both a work permit and a residence permit entitling them to pursue gainful employment. Citizens of EU*/EFTA** member states need a valid residence permit (L or B EU/EFTA). Citizens of non-EU/EFTA states are only granted initial work permits as an exception, provided they are indispensable specialists or if special reasons can be given justifying the exception. Further information is available at: www.bfm.admin.ch or the appropriate cantonal offices.
source: http://www.gruenden.ch/fileadmin/cus...en2_112011.pdf

The actual question:

I read that passage over and over (the reference to "comment 4" is puzzling me a bit, as it somewhat contradicts), and I tend to believe that I can start a sole-proprietory with Swiss authorities, acquire a VAT registration number with which I will become able to invoice the seminar registrants, be taxed as per the Swiss regulations for the product of my business activities, and these while I still reside in Greece.

Am I correct in thinking this? I will welcome your feedback, as also perhaps your ideas on achieving a way of invoicing for the seminars that I may have missed.

Having reviewed the original post, I feel that I need to clarify something that is not crystal clear. My aim is to not remain resident in my own country, but rather to relocate to Switzerland if possible. Given however the cost of life, I am looking at possibilities on setting grounds first: by initiating business activity that will hopefully permit me an incoming financial stream, enabling said relocation. To be noted as well, that the base of this business activity, i.e. the training seminars will span several countries.

If you act as a sole trader rather than through a company then you and the business are one and the same thing, therefore as long as you are resident in Greece, so is the business.

Thanks for the reply.

So, from your saying, my option would be to relocate to Switzerland first, acquire a short permit, start the proprietorship, and hope it will work out for me financialy?

How about the quoted passage from my original post, did I misunderstood the wording?