Home > Glossary > Declaration of Subordination for Foreign Companies
A form from the Federal Tax Administration (FTA) that a foreign company without a registered office in Switzerland uses to declare that it will voluntarily submit to Swiss VAT and appoint a fiscal representative.
To register a merchant from the USA for VAT in Switzerland, SURS, as the designated fiscal representative, fills out the Declaration of Subordination for Foreign Companies and submits it to the FTA. This is the formal starting point of tax liability.
Surs AG - Warehouse
Alte Buchserstrasse 10
8108 Dällikon
Switzerland
Surs AG - Billing
Alte Buchserstrasse 8
8108 Dällikon
Switzerland
©Surs AG 2025, Design by Surs
AT WORK