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Homeoffice in Switzerland: unemployment insurance
/by Dagmar RichardsonEmployees, who have their employer abroad but work mostly in Homeoffice in Switzerland, are according Swiss law working as an ANobAG. The foreign employers must insure employees in Switzerland on a mandatory basis. They pay contributions to all compulsory Swiss social insurances: this means that the contribution into unemployment insurance will be paid as well. […]
Living and working in Switzerland
/by Dagmar RichardsonMany international jobs are located abroad, outside Switzerland. It is not fundamentally a problem to be employed abroad and work from Switzerland. If an employee works at least 25% in Switzerland and is employed 100% abroad, the employer must pay all social security contributions in Switzerland for the employee but is not responsible for income […]
Certificate of Coverage (CoC)
/by Carmen FernandezDuring a posting to Switzerland, the home company abroad requests a certificate of coverage for social security (A1, CoC) for the posted employee. With this certificate of coverage (A1, CoC), the employee can prove to the Swiss authorities that the social security law of his country of residence applies to him during his assignment in […]
Five Swiss cities are once again among the top 10 in the Cost of Living Index 2024
/by Vera WolflisbergZurich, Basel, Lausanne, Geneva and Bern are once again in the top 10 in the global Cost of Living Index by City 2024 recently published by Numbeo. The city with the highest cost of living is Hamilton in Bermuda. The other places in the top 10 are taken by cities in the US. This ranking […]
Minimum period of employment before international assignment to Switzerland
/by Carmen FernandezBefore an employee can be assigned to Switzerland by an entity abroad or transferred on a local contract, he or she must have been employed by the entity abroad for a certain period of time. The cantons require different minimum periods of employment. In the canton of Zurich, for example, a highly qualified employee for […]
Posting of third-country nationals for family reunification
/by Carmen FernandezIf an EU/EFTA citizen takes up a job in Switzerland with an unlimited Swiss employment contract and a workload of at least 12.5 hours per week, it is possible to apply for family reunification for the spouse/partner with third-country nationality. It is also possible to apply for a Swiss residence permit for the spouse/partner in […]
Notification procedure for self-employed from UK or with UK passport
/by Carmen FernandezAfter the UK’s withdrawal from the European Union on 31 January 2020 and after the end of the transitional phase on 31 December 2020, the free movement of persons from the UK is no longer applicable. However, an agreement exists which allows service providers to be posted to Switzerland for a maximum of 90 days […]
Important information for people moving to Switzerland
/by Dagmar RichardsonSwitzerland is an attractive place to live and many people would like to stay and work here. For a research from abroad we recommend following links: Biggest platform for local jobs Swiss salaries Biggest platform for accommodation search Political system Comparision of 26 different Swiss cantons: Each canton has an economical promotion website, example Zug, […]
100 % success rate in applications for qualified 3rd country nationals
/by Carmen FernandezAlthough the unemployment rate in Switzerland rose from 1.9% in July 2023 to 2.0% in August 2023, it still remains at a very low level. Faced with historic labour shortage companies are forced to extend the geographic radius in their desperate search for qualified specialists. Do you have successful candidates with Non-EU/EFTA nationalities? The process […]
Labor market inspections and sanctions for offences during work assignments in Switzerland
/by Carmen FernandezThe Posted Workers Act ensures minimum working and pay conditions for workers posted to Switzerland. These Swiss regulations apply to short or long-term work assignments by foreign employees or self-employed persons from EU/EFTA and UK. More controls will be carried out post-Covid. Foreign employees from all sectors are, randomly and without notification, inspected by the […]
No Swiss working permit
/by Dagmar RichardsonFor white collar work up to 8 days a year in Switzerland foreigners don’t need a Swiss working permit. When living in EU/EFTA: When living in a country outside EU/EFTA Please do not hesitate to contact International HR Services Ltd. for further questions.
Swiss Visa
/by Dagmar RichardsonHow to get a visa at the Swiss embassy? In countries where the Swiss embassy or consulate are not around the block we are often asked if there has to be a personal visit to get a Swiss visa. If finger prints haven’t been recorded in the last 59 months for a previous Schengen visa, […]
Workation in Switzerland
/by Dagmar RichardsonHolidays are approaching and some may consider spending them in Switzerland. If you are from abroad and add some working days on the laptop, this is not a problem. Such working days in Switzerland, up to 3 months a year, you don’t need to register as work. Third country citizens, who need a Schengen Visa, […]
Language requirements
/by Dagmar RichardsonSwitzerland has local language requirements for residence permits of spouses of permit B, L and C permit holders. This requirement does not apply to nationals who are beneficiaries of the AFMP, nor for spouses of Swiss and EU / EFTA nationals. Language skills are one of the integration criteria that foreign residents are required to […]
Ukraine Swiss work permit
/by Dagmar RichardsonThe State Secretariat for Migration (SEM) decided to activate the Protection Status “S” for Ukrainian refugees and their family members. This decision aims at accelerating the asylum-seeking procedure for Ukrainians in need of protection by establishing a swift, flexible, and pragmatic process. The SEM lifted the blockage by granting expeditious access to the Swiss labour […]
Assignments to Switzerland
/by Dagmar RichardsonAll assignees to Switzerland, no matter how long they work here, have to have an adequate Swiss salary. So, if a kitchen maker comes for half a day to repair a kitchen in Basel or an expat for 4 years to Zürich, both have to earn an adequate Swiss salary during they are working in […]
Registration of work in Switzerland
/by Dagmar RichardsonSwitzerland has a registration process in the following areas: For employers of temporarily present employees and posted workers to Switzerland, for up to 90 days within a calendar year and posting company For self-employed service providers fulfilling a service provision of up to 90 working days within a calendar year For Swiss employers, basing on […]
IHRS Info COVID; New regulations in Switzerland
/by Dagmar RichardsonThe good news first; the quarantine list for people coming to Switzerland became very short. Andorra Armenia Belgium France (few regions) Czech Republic On the other side Switzerland is struggling with a lot of cases, although the amount of the tests is 10 times higher than in spring. The Swiss government threatens with a second […]
IHRS Info COVID; Quarantine exemption in Switzerland for business trips coming from risk area
/by Dagmar RichardsonEmployees living in Switzerland can re-enter Switzerland without quarantine after a stay of up to 5 days in a country or area with an increased risk of infection, who were in the risk area for professional reasons, which could not be postponed, provided they prove that a precautionary measures plan for the stay in the […]
IHRS Info COVID; Quarantine when coming from neighbouring countries – Impact on commuters
/by Dagmar RichardsonThe Swiss Federal Council decided on September 11th about the quarantine rules for persons entering Switzerland from neighbouring countries: only those regions of neighbouring countries, where the infection rate is over the limit, will be added to the list of countries and areas with an increased rate of infection, not the entire country. Border regions […]
How to obtain a Swiss working permit?
/by Dagmar RichardsonWe receive many questions on how to obtain a Swiss working permit. Please find underneath the general rules for people who would like to work in Switzerland (does not include family reunion). The processes of the grey marked fields are less known and are worth to consider when the case fits. A lot of immigration […]
IHRS Info COVID; Quarantine for travelers from certain countries
/by Dagmar RichardsonToday the Swiss government decided that travelers from certain regions will have to go into quarantine. With effect from Monday, 6 June, travelers entering Switzerland from certain regions will have to go into quarantine for 10 days. There is a list of concerned countries published online and updated regularly. Travelers affected will be notified during […]
IHRS Info COVID; Italian commuters to Switzerland
/by Dagmar RichardsonExceptionally it is accepted that the working days carried out in the State of residence, at home and on behalf of an employer located in the other contracting state, as a result of the measures taken to combat the spread of COVID-19, are counted as the working days in the state where the person would […]
IHRS Info COVID; Opening borders within all EU/EFTA states on June 15
/by Dagmar RichardsonSwitzerland plans to open its border towards all EU/EFTA states on June 15, 2020. Most EU/EFTA Countries plan also to open on June 15 the borders for all European Union Member states including Britons, as well as citizens of the Schengen Associated Countries – Liechtenstein, Norway, and Iceland. Exceptions are towards certain regions in Italy, […]
Swiss Job Registration Requirement – Reactivation on June 8 after Corona Pause
/by Dagmar RichardsonThe so-called job registration requirement («Stellenmeldepflicht»), is re-activated as per June 8th, 2020, after it had been stopped as a measure to ensure sufficient workforce availability in relevant fields during the Corona pandemic. Following a public vote, the job registration requirement has been introduced in Switzerland in 2018 as a measure to enhance job chances […]
IHRS Info COVID; Approved rules for opening Swiss borders
/by Dagmar RichardsonOn May 27th the Swiss government agreed about rules to ease entry restrictions into Switzerland. Rules starting June 8th for Business Applications for residence (L, B) or cross-border commuter (G) permit from workers from EU/EFTA member states will be normally processed again. Notifications for short-term deployments with an employer in Switzerland and for cross-border services […]
IHRS Info COVID; Opening Swiss borders
/by Dagmar RichardsonSwitzerland plans to open the borders with Germany, Austria and France on 15 June 2020. This is only valid for private travelers. In the business area it facilitates to invite habitants of those countries to a personal interview in Switzerland. The rules for immigration remain unchanged, see Newsletter from May 11th. Please don’t hesitate to […]
IHRS Info COVID: Immigration to Switzerland
/by Dagmar RichardsonSwitzerland has loosened the rules for immigration starting May 11th, those include: Employment of EU/EFTA Citizens: The cantons will process all applications for residence permits and cross-border commuter permits submitted by workers from an EU or EFTA member state from before the introduction of entry restrictions (March 25th). In other words, if you can present […]
Obligations towards Swiss Social Security without company premises / employer domiciled in Switzerland (ANobAG)
/by Dagmar RichardsonEmployees living in Switzerland and working for a foreign company need to contribute to Swiss Social insurances, even if the employer has no legal entity in Switzerland – unless the person can be explicitly exempted. This constellation is called ANobAG, which stands for “employee without an employer having immediate social insurance obligations” (German: Arbeitnehmer ohne […]
New skilled immigration act in Germany
/by Dagmar RichardsonFrom 1 March 2020, Germany will facilitate the immigration of qualified professionals with third country citizenship (outside EU/EFTA), see. Persons with a university degree or qualified vocational training Recognition of foreign qualifications German employment contract 6 months permit to stay for job search Residence permit after only 4 years (before five) If you have any […]
Swiss settlement permit C: Application after 5 years for Third Country Nationals
/by Dagmar RichardsonA settlement permit (C-permit) can be granted before having stayed in Switzerland for 10 years if there is proof for a successful integration. For this, the applicant must meet the following criteria: Continuous stay in Switzerland under a residence permit for the last five years Respect for the rule of law and the values of […]
Inbound Switzerland
/by Dagmar RichardsonDear Reader Before the summerbreak we would like to call your attention to our workshop on October 30th, 2019, to update your Inbound Switzerland Know How: Inbound Switzerland Workshop on October 30, 2019 Have a great summer! International HR Services Ltd.
Free movement into Switzerland for Bulgarians and Rumanians
/by Dagmar RichardsonStarting June 1st, 2019, Bulgarians and Rumanians fall under the free movement agreement between Switzerland and the EU. This means they have free access to Switzerland; under the condition they have a job with a Swiss working contract or enough financial means to live in Switzerland. Please be reminded that assignments with remaining employment abroad […]
Postings to Switzerland are expected to be less costly from beginning of the year 2020
/by Dagmar RichardsonBeginning of 2019 the Swiss immigration was revised. Various regulations, based on this law, are still under revision. An important change in these regulations concerns postings / assignments to Switzerland. The necessary takeover of travel, accommodation and meals should in future only be legally necessary for the first year of a posting / assignment to […]
Required proof of language skills before granting or extending a permit in Switzerland
/by Dagmar RichardsonIMPORTANT FOR ALL FOREIGN EMPLOYEES IN SWITZERLAND Requirements since January 1st, 2019 Since January 1st, 2019, Switzerland has a new law where permits to stay in Switzerland, incl. prolongations, are only granted when the knowledge of local language skills is proven. With local language is meant the common language of the place where the person […]
Expatriation to Switzerland from Non-EU/EFTA: 12 months previous employment required
/by Dagmar RichardsonEmployees coming from outside EU/EFTA, being expatriated to Switzerland, need to have 12 months previous employment at the legal entity outside EU/EFTA. If they are employed at a legal entity in EU/EFTA only one month of previous employment is required. The 12 months requirement for outside EU/EFTA comes from the GATS agreement, which is valid […]
VAT Comparison 2018
/by Dagmar RichardsonCountry Normal in % Reduced in % Belgium 21 6, 12 Denmark 25 Germany 19 7 Finland 24 10; 14 France 20 2.1; 5.5; 10 Greece 24 6; 13 UK 20 5 Ireland 23 4.8; 5.4; 9; 13.5 Italy 22 4, 5, 10 Luxemburg 17 3, 8, 14 Netherlands 21 6 Norway 25 12; 15 […]
Inbound Switzerland workshop
/by Dagmar RichardsonAbout: Work permits, Taxes, Social insurances for international transfers and local hires. Workshop in English. When: Tuesday, March 26th 2019 | 9:00am – 17:00pm Where: GET | Baarerstrasse 23 | 6300 Zug Subject: Switzerland is restricting foreigners from joining the Swiss labor market even though more specialists are recruited abroad, and projects are layed out […]
Every foreign worker in Switzerland has to have an adequate Swiss salary
/by Dagmar RichardsonSwitzerland has a so-called Expatriation law (Entsendgesetz, EntsG): which states in Article 2: Employers must guarantee at least work and pay conditions for posted workers, of the total employment contracts and normal employment contracts declared in federal laws, regulations of the Federal Council, generally binding within the meaning; minimal Swiss remuneration including surcharges. Because Switzerland […]
Free movement of persons with Croatia: Extension of the transition phase
/by Dagmar RichardsonSince January 1st, 2017, the protocol for extending the free movement of persons from Croatia has been in force. During a multi-stage transitional phase, special conditions apply for Croatian nationals entering employment in Switzerland. The first period of this transitional phase ends on 31st December 2018. At its meeting on 7th December 2018, the Swiss […]
Expat Tax in Switzerland
/by Dagmar RichardsonSenior executives and specialists with special professional qualifications who are temporarily posted to Switzerland by their foreign employer (expatriates) can pay direct federal tax in addition to professional costs according to the Swiss Professional Costs Regulation. A temporary employment is considered to be temporary for a maximum period of five years. The deductibility of special […]
New US income tax rates under Trump’s Tax Cuts & Jobs Act affect already the 2018 U.S. tax payment
/by Dagmar RichardsonIntroduction: The U.S. tax system applies the ‘pay-as-you-earn’. Therefore, there is a direct withholding system set up by American companies to meet this tax withholding requirement. If one works in the U.S., the American employer is required to withholding taxes and submit these withholdings to the Internal Revenue Services. As most of our clients work […]
When does a person become tax eligible from the first day in Switzerland?
/by Dagmar RichardsonA short stay in Switzerland, for example, for one week, doesn’t mean that it falls under the 183 days rule and is automatically tax exempt. Short stays for work in Switzerland are only tax exempt when all the following questions can be answered by a NO: Does the nature of the service / work rendered […]
2019 Swiss quotas for employees from third countries and service providers from the EU/EFTA
/by Dagmar RichardsonQuotas for third-country citizens: In the coming year, 8500 (+ 500 compared to the previous year) specialists from third countries can be hired to work in Switzerland: 4500 with residence permits B (+ 1000 compared with the previous year) and 4000 with short-term residents permits L (-500 compared to the previous year). The 1000 additional […]
NEW Swiss VAT rule for suppliers based abroad
/by Dagmar RichardsonBusinesses whose entire annual turnover from taxable supplies on Swiss territory AND abroad is less than CHF 100,000 (CHF 150,000 for charitable institutions and non-profit-oriented sports and cultural associations), are exempt from VAT liability. CONCLUSION; Small businesses with an annual turnover of about 88’800 Euros worldwide (or just in the country where they are based) […]
NEW Double taxation agreement with Saudi Arabia
/by Dagmar RichardsonOn 15 August 2018, the Swiss Federal Council adopted the dispatch on the double taxation agreement (DTA) with Saudi Arabia. In order to enter into force, it has to be approved by Parliament in Switzerland and the necessary approval procedure has to be carried out in Saudi Arabia, which all should happen in the next […]
Too late registration of posted workers in Switzerland
/by Dagmar RichardsonThe 8-day preregistration deadline must be adhered to when an EU / EFTA based company is reporting on the work activities, in Switzerland, of a posted worker/s using the 90-days per posting company. When the deadline is not met the assignment/s must be postponed. Otherwise, the company can be sanctioned for a reporting offense. A […]
Refugees in Switzerland
/by Dagmar RichardsonIn the second quarter of 2018, 3769 asylum applications were filed in Switzerland, about 14 % less than in the same period of the previous year. In June 2018, 1246 applications were registered, a decrease of 23.7 % compared to June 2017. In the first half of 2018 7820 asylum applications were submitted in Switzerland; […]
U.S. Tax Compliance
/by Dagmar RichardsonUS tax issues are increasing and people having a Green Card or Citizenship remain tax eligible in US. Also, Companies doing business with US need an increased alert. Here a summary of the most important US tax forms: Form 1040 – Annual U.S. Individual Income Tax Return. U.S. citizens, Green Card holders and Resident Aliens […]
NEW Data Protection Regulation valid from May 25th, 2018 – ARE YOU READY?
/by Dagmar RichardsonThe GDPR–or General Data Protection Regulation–is a regulation passed by the European Union and has the effective start date of May 25, 2018, s. Link! Please don’t heisitate to contact International HR Services Ltd. for further questions.
Soon NO immigration from EU into Switzerland?
/by Dagmar RichardsonThe far right party in Switzerland is collecting signatures for a new popular initiative to cancel the free movement agreement with the EU. Since the introduction of free movement of persons with the EU, Switzerland no longer determines who is allowed to come to Switzerland and who is not. The initiative seeks to change this. […]
Data protection in Europe: the new obligations of companies
/by Dagmar RichardsonThe EU data protection regulation also applies to Swiss-based SMEs. As of 25 May 2018, they hence must comply with seven legal requirements to avoid having fines imposed upon them. Does your company use personal data of natural persons located in the EU? Does this data processing occur in connection with an offer of goods […]
New legislation concerning border procedures for Third Country Nationals
/by Dagmar RichardsonThe EU has issued a decree which will impact the procedures on the external Schengen borders for Third Country Nationals who do not require a visa. The new legislation required for Switzerland as a result has already been approved by the Swiss Federal Council and is now released for consultation until May 21nd, 2018. Up […]
International HR Seminars in 2018
/by Dagmar RichardsonStay up to date concerning inbound and outbound subjects in International Human Resources Management!
New US Tax Law
/by Dagmar RichardsonInteresting Link about New US Tax law; On December 22, 2017, signed, effective as of January 1, 2018.
X-boarder staffing is prohibited in Switzerland
/by Dagmar RichardsonHow quickly do you order something abroad and have it brought to Switzerland and installed in the private or business sector. Companies, on a large scale, order services abroad. The delivery of these services often need a presence of the employees from the service provider abroad. If the use of non-independent foreign employees in Switzerland […]
Restriction of foreigners and Swiss nationals in hiring
/by Dagmar RichardsonOn December 8th, 2017, the ordinance implementing the constitutional article on the management of immigration (Art. 121a BV) was adopted in Bern. In particular, the law provides for the introduction of a job posting obligation in those areas of employment where the unemployment rate reaches or exceeds a certain threshold. The Federal Council has now decided […]
2018 Swiss Quotas for third-country workers and service providers from the EU / EFTA
/by Dagmar RichardsonIn 2018 companies will be able to hire slightly more well-qualified workers from third countries and service providers from the EU / EFTA area than in 2017. In the coming year, a total of 8’000 specialists from third countries can be recruited. This are 500 more than in 2017. For these, 3500 residence permits (B, […]
1 Swiss Immigration Law – application in 26 different cantons
/by Dagmar RichardsonSwitzerland, officially the Swiss Confederation, is a federal republic in Europe and consists of 26 cantons. Switzerland has one law regulating immigration, the so called Federal Act on Foreign Nationals FNA. This Act regulates the entry and exit, residence and family reunification of foreign nationals in Switzerland. It regulates especially the application process for Non-EU/-EFTA […]
Swiss working permits for spouses
/by Dagmar RichardsonSpouses of EU / EFTA citizens are free to work in Switzerland and can take on work any time. Should the partner leave Switzerland they can stay and continue to work. Spouses of citizens of third countries (outside EU / EFTA) and being themselves not EU / EFTA citizens can work in Switzerland and stay […]
Higher quotas for third country nationals and service providers from EU/EFTA for the year 2018
/by Dagmar RichardsonThe agreements for free movement of persons that are in force between Switzerland and EU/EFTA countries can only be applied for some groups of persons. It is not applicable to third country nationals and services providers from EU/EFTA who do not have a Swiss work contract. For these groups, the following new quotas have been […]
Swiss Federal Council decision on implementation of new constitution article on migration of EU citizens
/by Dagmar RichardsonIn February 2014, Swiss voters approved a political initiative which demanded further steps to tighten the possibility to migrate to Switzerland (“Masseneinwanderungsinitiative”). To derivate the laws necessary to fulfil the new constitution article implemented by this initiative, it has subsequently been processed in the parliament and has now also passed the Federal Council. The Federal […]
Fake news about Romanians and Bulgarians
/by Dagmar RichardsonYou may have read in the news this week that Switzerland has restricted access for Romanians and Bulgarians to the Swiss labor market. Well, not really, the Swiss Federal Council has restricted the issuance of 5 year B permits to a quota of 996 over the next 12 months. Can a Romanian or Bulgarian work […]
Control of US work permits
/by Dagmar RichardsonUS work permits are being controlled during stay in US In the current climate of increased immigration enforcement, employers may see more worksite inspections by USCIS anti-fraud officers verifying the employment of foreign workers. There can be unannounced inspections of the worksites of employers who sponsor foreign workers. The purpose of a site inspection is […]
Permanent establishment and Legal entity
/by Dagmar RichardsonA company can have abroad a Permanent establishment without having a Legal entity. The OECD Model Convention clarifies when a Permanent establishment is established, which is included in most double tax agreements. PERMANENT ESTABLISHMENT For the purposes of this Convention, the term “Permanent establishment” means a fixed place of business through which the business of […]
Work abroad which doesn’t need to be taxed abroad
/by Dagmar RichardsonIncome of employees working abroad needs to be taxed, but from where and when? Companies are rather unsure when the work from their employees needs to be taxed abroad. Income needs to be taxed in the country where the work is physically executed, so theoretically every day working abroad would need to be taxed. To […]
China work permits
/by Dagmar RichardsonProcess for work permits for China has changed! There have been major changes in terms of the work authorization process for China. There is a New China Unified Work Authorization Process for Foreign Nationals: Online information platform Three categories of foreign workers working in China The Chinese government decided to try out the new process […]
Croatia
/by Dagmar RichardsonInclusion of Croatia in the free movement agreement FZA with Switzerland The agreement on the free movement of persons to Switzerland, FZA, will be extended to Croatia, according to the decision on January 16th, 2016, in the Swiss Parliament in Bern. Croatia joined the EU on July 1st, 2013. For each enlargement of the EU, […]
Increased control of foreign workers assigned from abroad
/by Dagmar RichardsonForeign postings of employees to Switzerland will continue to be increasingly controlled. The controls are to be increased by 30% in 2017, from 27,000 to 35,000. The Swiss Federal Council is currently considering further enhancements which are aimed at ensuring sufficient levels of control. Starting in 2016 the parliament has already increased fines for violations […]
Immigration under Trump
/by Dagmar RichardsonThe future of immigration / expatriation into US Based on Trump’s election program following points can be expected: Reformation of legal immigration to serve the best interests of America and its workers, keeping immigration levels within historic norms. Prioritize the jobs, wages and security of the American people. Protect the economic well-being of the lawful immigrants […]
Changes in the Double Tax Agreement AUS / Switzerland
/by Dagmar RichardsonArticle 4; Definition RESIDENT ‘1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State […]
BREXIT – important information
/by Dagmar RichardsonScheme existing agreements EU EFTA CH Free movement of goods, services and capital Yes Yes Yes Free movement of people Yes Yes Yes Free to negotiate trade deals and set tariff levels with non-EU countries No Yes Yes EU laws and regulation; Influence Yes Very limited No EU laws and regulation; Compliance Yes Yes Yes, […]