CONVINUS Global Mobility Alert - Week 8.2024

BEST PRACTICE
CHAPTER 4: WORK PERMITS FOR INTERNAT-
IONAL REMOTE WORK
GLOBAL MOBILITY: A STEP-BY-STEP GUIDE TO SETTING UP
REMOTE WORK
NORMA REYNOV, CONVINUS
In the first sections of our step-by-step guide to remote work, we first explained the various forms
of remote work and then addressed the associated tax and social security issues.
The following section deals with the work permit aspects of remote work. Here, too, it is necessary
to distinguish between the basic forms of remote work. As already described in sections 2 and 3,
these are, in essence:
1.Remote work with predominant activity at the foreign place of residence
In this case, for example, a Swiss company hires an employee who primarily and continuously works
"remotely" at a foreign place of residence. The employee receives an employment contract with the
Swiss company that is adapted to foreign law. In general, the employee only comes to Switzerland
for a few working days per month and otherwise works from a home office abroad.
2.Remote work as a short-term activity abroad
In these cases, employees generally work in the country of employment. This means that the
employees not only have a Swiss employment contract but also work mainly in Switzerland. If these
employees now wish to work abroad for a shorter period, this is also referred to as “remote work”.
This type of remote work is often based on the employee's initiative and desire. The distinction
between this kind of remote work and classic short-term assignments is fluid, and there are many
recognizable parallels.
From the company's perspective, both types of remote work require additional clarification and,
depending on the situation, can also entail considerable administrative steps.
Especially if remote work is only a short-term activity abroad and the employee goes abroad for a
few days, weeks, or even months (on their own initiative), companies are generally very interested
in minimizing the administrative burden.
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