Target Audience: International executives & event planners
Value: ~3.8% to 8.1% of your trip cost
If you just returned from Davos, you likely have a stack of invoices that would make a CFO sweat. Between the CHF 1,000+ hotel nights and the five-figure event passes, the costs add up.
But here is the good news: Most of that Swiss VAT is refundable.
For a foreign company (not registered in Switzerland), leaving this money on the table is a pure loss. Here is how to claw it back before the window closes.
1. What You Can (and Cannot) Reclaim
Switzerland is surprisingly generous with business expenses compared to some EU neighbors. If the expense was for “entrepreneurial activity,” it is generally fair game.
- Accommodation (Hotel/Chalets): Taxed at the Special Rate of 3.8%.
- Note: This is the big one. If you rented a chalet for the week, the VAT portion alone can be thousands of francs.
- Conference Passes & Event Fees: Taxed at the Standard Rate of 8.1%.
- Note: This applies to delegate passes and side-event venue rentals.
- Transport (Limos, Trains): Taxed at 8.1%.
- Meals: Taxed at 8.1%.
- Condition: Generally refundable if they are business meals. (Unlike the UK, which often blocks client entertainment, Switzerland is more pragmatic, but you must prove the business nature).
2. The Hard Deadline: June 30
This is the most critical date in the Swiss VAT calendar for foreigners.
- The Rule: You have until June 30 of the following year to file your claim.
- For Davos Jan 2026 Expenses: Deadline is June 30, 2027.
- For Davos Jan 2025 Expenses: Deadline is June 30, 2026.
- Warning: This is a “forfeiture deadline.” If your application arrives on July 1, it goes in the trash. No extensions.
3. The “Eligibility” Checklist
Before you start scanning receipts, ensure you qualify:
- Not Swiss-Registered: You must be a foreign entity with no VAT registration in Switzerland.
- Reciprocity: Your country must refund Swiss companies in return. (Most countries like the UK, Germany, France, Australia, and the like are fine. The USA is also accepted, though the rules are specific).
- Minimum Claim: The total VAT amount must be at least CHF 500 per year. (One night in Davos usually covers this).
4. The Process (It’s Not DIY)
Unlike some EU countries where you file via your own local tax portal, Switzerland requires a manual touch.
- Appoint a Fiscal Representative: You generally need a Swiss-based representative to file the Form 1222 on your behalf. You cannot just mail it to Bern yourself from New York.
- Original Invoices: While rules are modernizing, the Swiss Federal Tax Administration (FTA) is strict. You need compliant invoices addressed to your company (not just “Guest Name”).
- Tip: Ensure the invoice clearly shows the Swiss VAT amount. Credit card slips are not enough.
- The Refund: Once approved, the FTA pays the representative, who transfers the funds to you.
5. Common Pitfalls to Avoid
- Invoice Address: If the hotel bill is made out to “John Smith” instead of “Smith Corp, Ltd,” the FTA may reject it. Request a re-issued invoice now while the hotel reception is still answering emails.
- Missing the Cut-off: Do not wait until June 15 to find a representative. They will likely be fully booked.
💡 Your Immediate Action
Audit your “Davos Folder.”
Pull out the three largest invoices (Hotel, Event Pass, Transport).
- Check: Is the VAT specifically listed?
- Check: Is your Company Name on the “Bill To” line?