As of 1 January 2018, foreign companies must register for Swiss VAT if they generate turnover in Switzerland. This applies from the first franc, unless the company is a small enterprise. The worldwide turnover is used to assess the size of the company.
If the turnover amounts to more than CHF 100,000 (around 90,000 euros) and if this turnover generated abroad would be taxable services according to Swiss understanding, then the obligation to register exists.
Foreign companies subject to VAT in Switzerland are required by law to appoint a fiscal representative based in Switzerland. In addition, they must provide a corresponding security (cash deposit).