CONVINUS Global Mobility Alert - Week 8.2024

BEST PRACTICE
Version I: Remote work with predominant activity at the foreign place of residence
Employees who mainly work in their foreign country of residence mostly require a work permit if
they come to Switzerland for a few working days (or for longer periods). If the employees have
EU/EFTA citizenship, the registration procedure can be used for up to 90 days per year. Some
cantons also allow EU/EFTA nationals with a foreign residence and a Swiss employer to obtain a socalled
120-day permit.
There is still a regulatory gap for third-country nationals with Swiss employers who mainly live and
work abroad. The registration procedure cannot be used on the basis of nationality (non-EU/EFTA).
Some, but not yet all cantons, have recognized the problem in practice, so that a 120-day permit
may also be obtained for these third-country nationals.
Excursus: In the case of a foreign employer and occasional working days in Switzerland, the
registration procedure can be carried out for EU/EFTA nationals and, under certain conditions, also
for non-EU/EFTA nationals, provided the employer is based in an EU or EFTA member state. In the
event that the employer is based in a non-EU or EFTA member state, all employees, regardless of their
nationality, can work in Switzerland for 8 days in a calendar year without having to obtain a work
permit. The 120-day permit can be issued for both EU/EFTA nationals and third-country nationals.
Version II: Remote work as a short-term activity abroad
If employees work abroad for a short period of time, the specific formal requirements must be
checked depending on the destination country and the employee's nationality. While Swiss and EU
citizens, for example, can work in other EU countries relatively easily, country-specific registration
regulations (“Posted Workers Directive”) must still be observed. France and Austria in particular
(but not only) are known for their rigid interpretation of these reporting regulations, while the
same EU directive is still handled relatively laxly in Germany.
It should also be noted that third-country nationals with Swiss residency are not allowed to work in
other EU countries just as easily as their colleagues with Swiss or EU/EFTA citizenship. This is
because, in addition to the above-mentioned registration requirements, a work permit for other EU
countries is generally required.
For short-term work assignments in so-called third countries (i.e., outside the EU/EFTA), the
necessary formal requirements for work permits should always be checked and observed. While
some countries are accommodating when it comes to short-term remote work and do not have any
special work permit regulations, many countries require work visas to be obtained locally.
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