If you have an online business that is registered elsewhere and does not have a physical presence in Switzerland but receives payments from Swiss users, do you have any bureaucratic obligations in Switzerland?

Yes, you have VAT obligations. You must register, collect and pass on VAT from Swiss customers.

Moreover, if you are a Swiss resident, then you must submit a tax return showing revenues from your business activity. It is irrelevant that the business is "located" outside CH.

Thanks.

If the business also receives payments from residents of other European countries (Germany, Holland, etc), does that mean I also have to file personal and business income tax returns in each of those countries or only in the country where I am resident (Switzerland)?

Or do I just need to report VAT in those other countries and only report personal and business income taxes in Switzerland?

Income taxes are always filed and paid in the country of residence. Well known exceptions are:

• Property is usually taxed where it is located.
• US citizens are liable to US taxes no matter where they live.

VAT

• Swiss VAT must be collected and sent to the Swiss government for all goods imported into and sold in Switzerland.
• I cannot comment on your VAT liability in other countries.

It very much depends on the nature of the business -

* What is the legal format of the business, corporate legal entity or simply a registered business name held by a sole trader or partnership?

* Where the business is registered, determines the applicable tax treaties and related rules that will be applied

* Nature of the business activity: sale of goods or supply of services, type of service and where it is deemed to have been supplied and thus where they are subject to VAT

* Where the business is managed and operated, as opposed to where it is registered.

* And of course, the size of the business, if it is only a small side operation it will be exempt for many requirements.

If this is a substantial business we're talking about then you should seek professional advice.

Good luck with that,

Jim