CONVINUS Global Mobility Alert - Week 11.2024

BEST PRACTICE
The decision to grant the previous 2 days as a home office depends on the one hand on how
important the part-time job with his parents is to him and on the other hand on whether IT
Innovation AG would be prepared to set up payroll accounting in Germany for him and settle the
German social security contributions accordingly. However, Mr Müller must also agree to the switch
to the German social security system.
The biggest differences are:
Negative aspects: The discontinuation of the Swiss pension fund and the receipt of benefits
from the Swiss system
Positive aspects: Employer participates in the German health insurance contributions
There are therefore various possible solutions that can be discussed with Mr Müller.
CONCLUSION
The working-from-home activities of cross-border commuters continue to pose certain challenges
and in practice, the complexity has not diminished, even with the new teleworking regulations.
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