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A Intercompany Agreement sets out the rules and terms when different companies within the same corporate group do business together. It's especially important in Switzerland, where tax authorities closely examine how related companies transfer goods, services, and funds between each other.

These agreements help Swiss companies comply with transfer pricing regulations and maintain clear financial boundaries between group entities. They cover key aspects like payment terms, service levels, and risk allocation - making them essential for multinational companies with Swiss operations. Good agreements protect both the individual companies and the wider group while satisfying regulatory requirements.

Put an Intercompany Agreement in place before starting any business activities between companies in your corporate group. This is especially crucial in Switzerland when setting up shared services, transferring intellectual property, or establishing regular supply arrangements between related entities.

Swiss tax authorities require clear documentation for all intercompany transactions. Having these agreements ready helps prevent costly tax disputes, ensures compliance with transfer pricing rules, and protects each entity's interests. It's particularly important when launching new cross-border operations, restructuring your group, or introducing new internal service arrangements.

• Master Intercompany Agreement: Sets the overall framework for all group transactions, serving as an umbrella agreement for subsidiary contracts.
• Intercompany Agreement Transfer Pricing: Focuses on pricing methodology and documentation for internal transactions to meet Swiss tax requirements.
• Intercompany Distribution Agreement: Governs product distribution between group companies, including territory rights and margins.
• Intercompany Credit Agreement: Manages internal lending and financial support between group entities.
• Intercompany Recharge Agreement: Handles cost allocation and sharing of expenses between group companies.

• Group Companies: Parent companies and their subsidiaries in Switzerland who engage in regular internal transactions and need to document their business relationships.
• Corporate Legal Teams: In-house lawyers who draft and review Intercompany Agreements to ensure compliance with Swiss regulations.
• Tax Advisors: Specialists who ensure the agreements meet transfer pricing requirements and Swiss tax authority expectations.
• Finance Directors: Executives responsible for implementing financial terms and monitoring compliance across group entities.
• External Auditors: Professional firms who review these agreements during annual audits to verify proper group transactions.

• Company Details: Gather full legal names, registration numbers, and addresses of all group entities involved in Switzerland and abroad.
• Transaction Scope: Document the exact nature of services, goods, or rights being exchanged between group companies.
• Pricing Structure: Prepare detailed transfer pricing methodology that aligns with Swiss tax requirements and market rates.
• Financial Terms: Define payment schedules, currencies, and invoicing procedures between entities.
• Compliance Check: Review Swiss regulatory requirements, especially for cross-border arrangements and industry-specific rules.
• Internal Approvals: Identify authorized signatories and obtain necessary board or management approvals.

• Party Information: Complete legal names, addresses, and registration details of all group entities involved.
• Service Description: Clear definition of goods, services, or rights being transferred between entities.
• Pricing Terms: Detailed transfer pricing methodology compliant with Swiss tax regulations.
• Payment Provisions: Currency, payment schedules, invoicing procedures, and late payment consequences.
• Duration & Termination: Agreement length, renewal terms, and conditions for early termination.
• Data Protection: Compliance with Swiss data protection laws for information sharing.
• Governing Law: Explicit choice of Swiss law and jurisdiction for dispute resolution.

When comparing an Intercompany Agreement with a Cost Sharing Agreement, it's important to understand their distinct purposes in Swiss business operations. While both deal with internal company relationships, they serve different legal and operational needs.

• Scope and Purpose: Intercompany Agreements cover all aspects of business relationships between group entities, including services, goods, and IP transfers. Cost Sharing Agreements focus specifically on how expenses are divided among participating entities.
• Tax Treatment: Intercompany Agreements must satisfy comprehensive transfer pricing requirements under Swiss law. Cost Sharing Agreements primarily address expense allocation and don't usually trigger the same level of transfer pricing scrutiny.
• Documentation Requirements: Intercompany Agreements need detailed service descriptions and pricing methodologies. Cost Sharing Agreements require specific cost allocation keys and benefit analysis.
• Duration and Flexibility: Intercompany Agreements typically establish long-term business relationships. Cost Sharing Agreements often have shorter terms and more frequent adjustments based on actual costs.