u/Thr0wAway-EMma9

Hi all,
I'm South African; my partner is Swiss. We've been visiting each other on (visitor visas for me). I run a startup (registered in SA ~1 month ago) and expect investment within ~2 months. We've delayed marriage/visa plans ~6 months because of the startup. After marriage, Swiss visa rules likely require me in Switzerland 6 months/year (possibly 8 months in 2027 if we marry while I'm pregnant). By then I'll have ~2 employees and still own ~75%, and I'd be running the company from Switzerland for those months. My partner can't relocate yet since he has a stable job in CH.

I'm not worried about personal income tax, it'll be minimal (~1,000 CHF per month if I'm lucky). My concern is company tax and place of effective management (POEM):

1. Could 8 months in CH next year create tax issues or penalties?
2. When/how is POEM determine, is there a cut-off?

Context:
- partner is the only stable earner right now, might join me in SA for about 5 months per year in 2028,
- I'm posting elsewhere too.

Hi all,
I'm South African; my partner is Swiss. We've been visiting each other on (visitor visas for me). I run a startup (registered in SA ~1 month ago) and expect investment within ~2 months. We've delayed marriage/visa plans ~6 months because of the startup. After marriage, Swiss visa rules likely require me to remain in Switzerland 6 months/year (possibly 8 months in 2027 if we marry while I'm pregnant). By then I'll have 2 employees, maintain ~75% ownership, and I'd be running the company from Switzerland for those months. My partner can't relocate yet since he has a stable job in CH.

I'm not worried about personal income tax, it'll be minimal (~1,000 CHF per month if I'm lucky). My concern is company tax and place of effective management (POEM):

1. Could 8 months in CH next year create tax issues or penalties?
2. When/how is POEM determine, is there a cut-off?

Context:
- partner is the only stable earner right now, might join me in SA for about 5 months per year in 2028,
- I'll post elsewhere too.

Hi all,
I'm South African; my partner is Swiss. We've been visiting each other on (visitor visas for me). I run a startup (registered in SA ~1 month ago) and expect investment within ~2 months. We've delayed marriage/visa plans ~6 months because of the startup. After marriage, Swiss visa rules likely require me to remain in Switzerland 6 months/year (possibly 8 months in 2027 if we marry while I'm pregnant). By then I'll have 2 employees, maintain ~75% ownership, and I'd be running the company from Switzerland for those months. My partner can't relocate yet since he has a stable job in CH.


I'm not worried about personal income tax, it'll be minimal (~1,000 CHF per month if I'm lucky). My concern is company tax and place of effective management (POEM):
1. Could 8 months in CH next year create tax issues or penalties?
2. When/how is POEM determine, is there a cut-off?

Context:
- partner is the only stable earner right now, might join me in SA for about 5 months per year in 2028,
- I'll post elsewhere too.

Hi all,

I'm South African; my partner is Swiss. We've been visiting each other on (visitor visas for me). I run a startup (registered in SA ~1 month ago) and expect investment within ~2 months. We've delayed marriage/visa plans ~6 months because of the startup.


After marriage, Swiss visa rules likely require me to remain in Switzerland 6 months/year (possibly 8 months in 2027 if we marry while I'm pregnant). By then I'll have 2 employees, maintain ~75% ownership, and I'd be running the company from Switzerland for those months. My partner can't relocate yet since he has a stable job in CH.


I'm not worried about personal income tax, it'll be minimal (~1,000 CHF per month if I'm lucky). My concern is company tax and place of effective management (POEM):


1. Could 8 months in CH next year create tax issues or penalties?
2. When/how is POEM determine, is there a cut-off?


Context:
- partner is the only stable earner right now, might join me in SA for about 5 months per year in 2028,
- I'll post elsewhere too.