On 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 […]
In 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, […]
Switzerland, 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 […]
Spouses 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 […]
The 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 […]
In 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 […]
You 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 […]
US 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 […]
A 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 […]
Income 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 […]
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