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Considerations for employers when allowing their Swiss based employees to work remotely from home
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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What are the considerations and potential pitfalls as the employer?
When a foreign company enters the Swiss market, various matters must be observed to be compliant in Switzerland. As an employer, it is important that all Swiss employer obligations are met, and the Swiss labor law is adhered to.
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