CONVINUS Global Mobility Alert - Week 12.2024

BEST PRACTICE
German home office days and working days in the Netherlands are subject to taxation in Germany.
The employer is not responsible for this, but Lars must declare these days himself in his German
income tax return so that they can be taxed in Germany.
Only if Lars earns more than 90% of his income plus half of his children's income in Switzerland can
he submit a tax return in Switzerland, including his costs (such as travel costs between Germany
and Switzerland). the housing costs in Switzerland). The 90% rule is based on family income; since
Lars is not married to his partner, her income is not taken into account. Despite everything, Lars
cannot file a tax return in Switzerland because, as a non-Swiss income, the German and Dutch
working days as well as half of the rental income from the German property count. He can only
deduct the housing costs in Switzerland and the travel costs between Germany and Switzerland in
the German tax return.
Moving to Switzerland
If the family were to potentially move to Switzerland, there would be no change to the licensing
and social security regulations; there would only be a change in terms of tax treatment. On the one
hand, there would no longer be any German home office days, but the Dutch working days would
also be subject to Swiss taxation when moving to Switzerland. He could also save on travel costs
and double housing costs.
CONCLUSION
In practice, international weekly residents involve a lot of additional work for the company's payroll
departments, provided that the non-Swiss working days are correctly delineated each month.
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