The Swiss authorities online
Irrespective of their legal form, businesses are liable to VAT.
If the annual turnover from taxable supplies generated in Switzerland and/or abroad is less than CHF 100,000 (CHF 150,000 for charitable institutions and non-profit-oriented sports and cultural associations), the business is exempt from VAT liability.
Businesses that exclusively provide supplies on Swiss territory that are exempt from tax without credit (e.g. medical care or education) do not have to register with the Federal Tax Administration as a taxable person.