Coffee & Consulting: Business on the Move

General rule Where can a

General rule Where can a tax liability incur for work? ong>Businessong> trip Short term / long term assignment • General rule: place of work • In some situations: place of employer • Exception: • Based on double tax treaty: 183 days rule 16 Employment / Self employment Local employment Type of assignment Cross-border / weekly commuter Service and maintenance / Project based ong>Coffeeong> & ong>Consultingong>: A short overview for Travelers in Switzerland and the EU COPYRIGHT © CONVINUS 16

Double tax treaty Switzerland – Germany: 183 days rule with Swiss factual employer principle Less then 183 days in Switzerland in a calendar year No compensation in Switzerland No cost coverage in Switzerland Switzerland: In addition: Factual employer principle 17 Example • A controller from the German branch will come to Switzerland for 4 months • He takes over the work of his predecessor and reports directly to the head of department in Switzerland • His salary will still be payed from Germany. • His German employment contract remains unchanged • Factual employer, since integrated into Swiss organization ong>Coffeeong> & ong>Consultingong>: A short overview for Travelers in Switzerland and the EU COPYRIGHT © CONVINUS 17