It sound like you may automatically be an employee of the Swiss company.
If you are an employee, the Swiss company are obliged to operate Irish PAYE on your income. They may not be aware of this.
However, if you are doing project work or ad-hoc work, you may be considered to be self-employed and therefore you can invoice the Swiss company.
If self-employed carrying out duties in Ireland, you are liable to tax in Ireland at your marginal rate.
With regard to whether to incorporate or not, you will need to seek specific advice, but if the amounts involved are small, I would not think it would be worth doing this - however, that is just a general opinion.