Country 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 […]
About: 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 […]
Switzerland 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 […]
Since 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 […]
Senior 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 […]
Introduction: 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 […]
A 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 […]
Quotas 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 […]
Businesses 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) […]
On 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 […]
International HR Services AG
Baarerstrasse 38
6300 Zug
Switzerland
+41 43 222 46 28
info@internationalhrs.com
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