View of historic buildings and twin-spired Basel Minster cathedral along the Rhine River in Basel, Switzerland.

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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

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

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.

Payroll

Global Mobility

Operating in a country different from the headquarters location

What are the considerations and potential pitfalls as the employer?

Taxes

Payroll

Social Security

Global Mobility

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Global mobility, tax, social security, payroll, Exactio handles it all efficiently and compliantly so you and your workforce can focus on what matters, anywhere in the world.

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