Capital
Bern
Currency
Swiss franc
Languages
German, French, Italian
Population size
8.6M
Average Monthly Salary
€4500
EU
Not a Member
Region
Western-Europe
Gift Giving Norms
High-quality gifts, strict rules in some cantons
Major Corporate Gift Days
Christmas, National Day
Customs Complexity
Low
VAT - Standard Rate
8.10%
Duty Free Threshold
€62
Ave Duty Rate
2%
1. Employee Merch vs. Gifts
Under Swiss law, non-cash benefits provided to employees can be deemed taxable if they are personal rather than strictly work-related. Each canton may have specific nuances, but the Swiss Federal Tax Administration (FTA) sets overarching guidelines on whether items constitute a business necessity or a personal perk.
1.1 Merchandise for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Essential Equipment
Branded uniforms or protective gear required for daily tasks are typically not taxed as employee income, provided they remain necessary for the job.
Branded Accessories
T-shirts, pens, or mugs carrying a visible company logo—and provided uniformly—are frequently considered business identity items, not personal benefits.
Potentially Taxable Benefits
High-Value or Personal-Use Goods
Electronics, designer apparel, or other goods lacking a clear work role may be classified as taxable salary. The employer must then account for any wage tax or social contributions due.
Frequent Gifting
Multiple merchandise distributions in a single tax year could raise concerns of disguised remuneration. Seek local tax advice if you plan repeated gift drops for employees.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Gifts for promotional or relationship-building purposes can be tax-deductible if documented adequately and not excessively lavish. Overly expensive or repeated gifts without commercial justification might attract scrutiny from the FTA.
Compliance & Anti-Corruption
Switzerland consistently ranks highly for transparency. Keeping records of significant or frequent gifts—especially if recipients are public officials—is vital to avoid suspicions of impropriety.
1.3 Marketing Merch
Items (e.g., branded T-shirts, tote bags, or small gadgets) distributed at fairs, launch events, or conferences generally qualify as marketing expenses, as long as evidence (invoices, distribution logs) shows their promotional role.
2. Shipping, Customs & Duties
Although not in the EU or EEA, Switzerland has bilateral agreements with the EU, forming a close economic relationship. Nevertheless, it enforces customs and VAT rules distinct from the EU Customs Union.
2.1 Shipping
2.2 Importing
Import Duties & Swiss VAT
Merchandise from non-EU nations is subject to import duties (if any apply) plus Swiss VAT on (value + shipping + duties). Thresholds for duty-free imports can be relatively low.
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender covers duties/VAT, streamlining the experience for recipients in Switzerland.
Delivered At Place (DAP
The recipient pays duties/VAT upon arrival, risking delays if they are unprepared or unaware.
2.4 With Monday Merch
We dispatch from a Dutch warehouse in Rotterdam and can handle the documentation needed for Swiss customs, maintaining a tax compliant approach while potentially minimising duties if the merchandise meets preferential criteria.
3. Cultural & Local Etiquette
3.1 Gifting customs
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
6. Summary and Key Takeaways
6.1 Summary & Takeaways
7. Frequently Asked Questions
7.1 Questions & Answers
Is staff uniform distribution taxable?
No, if essential for the role; personal items may be taxed as salary.
What about gifts to non-staff?
They’re deductible if for real promotional or goodwill reasons; keep cost moderate.
Cultural tip?
Swiss culture prizes quality and discretion—functional, understated gifts are most welcome.
