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
Swiss Customs & VAT
Goods from EU states face Swiss import VAT (MwSt; standard rate often 7.7%) on (value + shipping + any duties). If goods qualify under certain bilateral trade agreements (such as a free trade deal), duties might be reduced or zero with proof of origin.
Documentation
A commercial invoice, correct HS codes, and item descriptions are key. A movement certificate (EUR.1) may help secure preferential rates if applicable.
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
Precision & Practicality
Swiss business culture values functionality, quality, and discretion. Overly luxurious or purely decorative gifts might be seen as excessive. Modestly priced, useful items are well-received.
Gift-Giving Occasions
Christmas (Weihnachten/Noël/Natale) is a typical time for corporate gifts in Switzerland’s multilingual context. Some firms also give tokens at major fairs or company anniversaries.
Focus on Quality
In line with Switzerland’s reputation for precision and craftsmanship, gifts reflecting careful thought and good design often leave a strong impression.
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
High Environmental Standards
Switzerland is recognised for eco-consciousness and strict recycling policies. Selecting environmentally friendly packaging or merchandise aligns well with local attitudes.
Product Safety & Labelling
Items like electronics or toys typically need EAC or CE marking if relevant. Confirm if local Swiss safety laws or language labelling requirements apply for widespread distribution.
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
Remote Employees
Address collection must follow data protection principles akin to GDPR. While Swiss privacy laws differ slightly, adopting similar measures (consent, secure data handling) is prudent.
Onboarding & Retention
Welcome kits (like branded T-shirts or stationery) typically remain non-taxable if items are modest in value and strongly tied to corporate identity.
6. Summary and Key Takeaways
6.1 Summary & Takeaways
Employee Items vs. Taxable Benefits
Uniforms or necessary tools are non-taxable. Luxury or personal-use items may be taxed as wages.
B2B Gifting & Marketing
Gifts with promotional or relationship-focused aims are generally deductible. Merchandise distributed at events is classed as marketing expenses when documented.
Shipping & Customs
Bilaterals with the EU can reduce or remove duties if goods originate in the EU and meet rules of origin.
Outside EU: duties + Swiss VAT (7.7%) typically apply.
Monday Merch in Rotterdam can help manage Swiss documentation, ensuring a tax compliant process.
Cultural Nuance
Practical, quality gifts reflect Swiss expectations; overly extravagant items might be ill-received. Christmas is a common gifting season, though mid-year gifts appear during major business events.
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.
Sources
Federal Tax Administration (FTA) – Official site for tax matters.
Swiss Customs (Tares etc.) – Info on import duties, thresholds, and necessary documentation.
Switzerland Global Enterprise – Business resources, trade agreements, and compliance details.
Disclaimer
This guide is for informational purposes only and does not constitute legal or tax advice. Always verify details with Swiss authorities or consult local professionals to remain fully tax compliant.
