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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07 April 2016

This could prove expensive

Higher fines to prevent wage dumping on foreign postings

When a foreign company posts workers to Switzerland, the local pay and working conditions must be respected.

Violations of the minimum wage and working conditions are sanctionable with administrative and criminal penalties. In minor cases, currently fines of up to CHF 5'000 can be pronounced. On 29 February 2016 the National Council approved a change of the Posted Workers Act: raising the maximum fine for violations of the minimum wage and working conditions to CHF 30'000.

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16 December 2015

Pseudo Self-Employment – a Guideline

If an actually dependent employee appears on the market as an independent contractor, one speaks of a pseudo self-employment. Distinguishing between the two activities can be difficult in everyday life, however, it is important as a self-employed person benefits from neither labour law nor social security protection measures and the tax consequences are different.

A new directive by the State Secretariat for Economic Affairs (SECO) entered into force on 1 July 2015 which will help make this distinction easier. Most important is the question whether there is a regular employment relationship. To this end, the employment relationship must be distinguished from other similar contractual arrangements, such as the work contract or the order.

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