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+++NEW+++ CONVINUS Global Mobility Insights NEWSLETTER Herbst / Fall 2022

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«Familiar expertise in a new look - the next generation of our popular CONVINUS newsletter is here! » To take the next steps, we have repackaged our popular newsletter and given it a modern layout. We cannot master the challenges in the Global Mobility sector alone, so we offer our great CONVINUS Global Network partners a special platform here. In each of our newsletters we will introduce you to some of them. The issues that concern you also concern us. For this reason, we are pleased to present the autumn issue 2022, with the following focus: «Remote Work / Digital Nomad / Home Office» • CONVINUS for the perspective from Switzerland • Globalization Partners for a global overview • Artus for the perspective from Austria • Corporate Relocations Greece for the perspective from Greece

Global

Global Mobility Insights - Herbst / Fall 2022 beschriebenen Aspekte unerlässlich. Für den Fall, dass der Arbeitgeber / das Unternehmen mehrere Arbeitnehmer in beschriebener Weise anstellen möchte, ist es unerlässlich, dass Prozesse eingeführt werden, um die Administration zu optimieren und alle verschiedene beschriebene Aspekte rechtskonform berücksichtigt werden. Kontakt: CONVINUS global mobility solution Talstrasse 70 CH-8001 Zürich T: +41 44 250 20 20 E: info@convinus.com convinus.com insights.convinus.com 8 convinus.com

Chagal is French and is employed Peter Drinks AG in France. He wants to by to Switzerland with his family move continue working for the French and AG. Drinks AG does not have a Drinks or subsidiary in Switzerland. He branch perform his job as a social media can from anywhere. officer employer must now check the The immigration, social employment, and tax law aspects as well as security, payroll implementation for this. the the review, the employer After that Mr Chagal can move to confirms law & Labour formulation Contract Global Mobility Insights - Herbst / Fall 2022 Remote working in Switzerland - is that even possible? Author: Friederike V. Ruch, CONVINUS (Switzerland) Foreign companies are often Example interested in finding or deploying employees in Switzerland without having a subsidiary or branch in Switzerland. Remote working is a good way to do this. General What is meant by remote working? This refers to people who are employed outside of Switzerland and are gainfully employed in Switzerland. The employee who is resident in Switzerland only has an employment contract with a foreign employer. Switzerland. For the realisation in daily practice, a number of legal and administrative matters need to be taken into account. Process Clarifications Interaction of aspects Timelines (personnel selection & career) Costs Payroll Base salary Expenses / Allowances Additional benefits Compensation approaches Administration Labour law aspects Guidelines Additional contracts Local contracts permits Work Requirement Conditions Duration Taxation Exemption Tax equalization Permanent establishment security Social Proper subordination Implementation Health insurance convinus.com 9

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