CONVINUS Global Mobility Alert - Week 9.2023

BEST PRACTICE
RENDERING MANAGEMENT CONSULTANCY
SERVICES IN SWITZERLAND
FRIEDERIKE RUCH, CONVINUS
Both as a Swiss company purchasing management consultancy services from abroad and as a
foreign company providing services in Switzerland, numerous legal issues must be taken into
account.
In daily practice, we see that decisions are made based on information available (often free of
charge) on the Internet. This includes the question of whether a work permit is required, what
should be considered about social security, and whether taxes are payable in the country of
assignment. It is not always easy to find the right answers to these questions. This is because some
of this freely accessible information is now out of date and no longer corresponds to current case
law. At first glance, these issues often appear to be identical, but in practice, it often turns out
(unfortunately often in retrospect and too late) that they differ significantly in (sometimes decisive)
individual points.
This concrete example from our daily practice is intended to help you understand the complexity
and the various aspects to be considered in such a cross-border provision of services. We would like
to sensitise you to possible pitfalls so that you can rule out potential legal difficulties as early as
possible in the run-up to such a project.
Situation
Advice AG, based in Munich (Germany), has acquired a new client Swiss Insurance AG in Zurich
(Switzerland). The contract negotiations are to be finalised next week. The contract is to be valid for
12 months and requires 2 employees to come to Switzerland in the first 4 weeks and then probably 5
to 8 employees.
Advice AG does not have a branch in Switzerland but does have subsidiaries in France, Italy, the UK,
and the USA.
The contract between Swiss Insurance AG and Advice AG stipulates that Advice AG must ensure that
all legal regulations are complied with when deploying foreign advisors in Switzerland.
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