Document background
The Intercompany Contract serves as a foundational document for establishing formal business relationships between affiliated entities within a corporate group under Swiss law. It is essential for multinational organizations operating with Swiss entities or choosing Swiss law as their governing law. This document type is particularly crucial for ensuring compliance with transfer pricing regulations, maintaining proper corporate governance, and documenting commercial arrangements between group companies. It typically covers areas such as service provision, goods supply, intellectual property licensing, or management services, while incorporating necessary provisions to meet Swiss regulatory requirements, tax obligations, and corporate law standards. The agreement should be structured to withstand scrutiny from tax authorities and provide clear evidence of arm's length transactions between related entities.
