28 January 2019

Cross-border assignments from a social security and tax perspective

Cross-border assignment of employees to affiliate companies is a useful and common tool for international groups. However, to avoid unpleasant surprises, it is essential to structure such transfers correctly and to seek legal clarification at an early stage, not only from a Swiss immigration perspective, but also considering social security and taxes.

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03 December 2018

New language requirements for family reunification permits

As of January 1, 2019, Switzerland will introduce new language requirements for non-EU/EFTA citizens wishing to obtain a residence permit within the framework of family reunification. Family members of residence permit holders or of Swiss nationals need to either prove a cer-tain existing level of proficiency in the language spoken at their new Swiss domicile or enroll in a language course in order to prove their willingness to learn the respective language.

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01 October 2018

No 120-day permits for EU/EFTA nationals?

The so-called "120-day permits" (permits limited to 120 days within 12 months) are popular among foreign workers and their employers. They are not bound by the usual quota limitation applicable to work permits for foreign workers from third countries. However, it is a common misconception that the 120-day permit can be used for any kind of set up where a foreign worker is meant to work in Switzerland during a maximum of 120 days over the course of 12 months. An important differentiation in the law between EU/EFTA and third-country nationals (to the disadvantage of EU/EFTA nationals!) needs to be considered in this context.

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