Is the publishing of an official decision against a foreign company in the Official Swiss gazette – deemed a valid communication of the decision to the foreign company? The Swiss federal Court decided this is the case when the country of the registration of the company is unknown (ATF 145 II 119)

If a Swiss federal or cantonal tax authority needs to notify a decision to a foreign company – that has no address in Switzerland (e.g. though a legal representative) and no other known foreign address, the publishing of the decision in the Official Swiss Gazette, is deemed a valid communication.

This decision of the Swiss federal tribunal can have serious consequences for foreign companies having bank accounts or other taxable assets and/or income in Switzerland, and no legal representative known by the bank.

The date of the communication of a decision from a Swiss authority triggers deadlines to appeal against the decision. The deadlines are between 10 to 30 days depending on the type of decision and the type of appeal.

If the foreign company has no legal representative in Switzerland and therefore most likely does not regularly check the Swiss Gazette, it will be deemed to have been informed and will miss out the possibility of filing an appeal against the concerned decision.

We therefore strongly recommend that you appoint a legal representative in Switzerland for your foreign companies that hold Swiss taxable assets.

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