05 October 2017

Home-Office for Cross-border Commuters – a Minefield

If alternative forms of employment are offered in a cross-border context, this can lead to unforeseen legal consequences. For example, if a cross-border worker works from home in his home country for more than one day a week, there is a risk that:

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23 May 2016

A Lessening of the Tax Law Challenges for Cross-border Work

Working in Switzerland is undoubtedly attractive and popular, and cross-border work is essential in our globalized world. However, receiving salary from different sources can present challenges: Where do I have to pay taxes on the money I earned abroad? Where do I pay the social security contributions? Double taxation agreements (DTA) help internationally active people have their income taxed in only one place. Social security law agreements try to protect the employee and co-ordinate the various social security systems. In EU / EFTA countries, therefore, all liabilities are payable at the place where the salaried employment took place.

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25 August 2015

Fourth update Annex II FMP

EU / CH shuts (a) back door to the residency allocation

Previously, if an employee worked for both an employer abroad and an employer in his country of residence, he was always subject to the social security legislation of his country of residence. This was partly objectionable; already resulting in the instances where marginal, possibly even unpaid, employment (e.g. temporary bartender, youth football coach) in the country of residence led to allocation under that country’s social security legislation. For the main employer, accountable under foreign law, this led to administrative costs and social security risks. In particular, there was the risk of having to pay social security contributions again, because they were initially paid at the wrong place. Since January 2015, in such cases an allocation in the country of residence requires the employee to carry out a 'substantial part' (i.e. at least 25%) of his employment there. Otherwise, the rules in the country of residence of the (principal) employer shall apply.

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