CONVINUS Global Mobility Alert - Week 9.2023

BEST PRACTICE
Are there any formalities or legal requirements to be taken into account?
Advice AG must consider the following issues when sending its employees to Switzerland:
1.Taxes:
Do employees still have to pay their income tax in Germany or can they benefit from the lower
Swiss taxes?
What is the case for employees from non-EU branches in the UK and the USA, for example?
If the salary is taxable in Switzerland, does Advice AG, as a foreign employer, have to pay taxes
for the employees in Switzerland?
2. Tax Equalization:
If the employees become taxable in Switzerland, can they benefit directly from this? The Tax
Equalisation Guideline of Advice AG should be consulted to determine which type of tax
equalization applies.
3. Payroll:
Does Advice AG have to keep payroll accounting in Switzerland?
CONCLUSION
The various issues must be viewed as a whole because depending on changes to individual aspects,
this can also have an impact on other subject areas.
You can find all the answers to the above questions in our March monthly special.
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