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Social Security
French cross-border commuter employees - Reporting requirements for Swiss employers as of 2025
Swiss employers with French cross-border commuters on the payroll need to take appropriate action as of 2025
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Taxes
Payroll
Global Mobility
Social Security
Remote working - Permanent establishment risks for employers in Switzerland
Considerations for employers when allowing their Swiss based employees to work remotely from home
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Global Mobility
Taxes
Payroll
Social Security
Introduction of the Economic Employer principle in Switzerland
Together with the new source tax regulations, the Circular Letter 45 issued by the Federal Tax Administration came into force on 1 January 2021, which focuses on the harmonisation of the withholding tax collection process as well as the introduction of the economic employer principle across Switzerland.
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Payroll
Global Mobility
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