Coffee & Consulting_Mind the "Red-Flags" regarding your crossboarder work trips

Tax liability from

Tax liability from the 1st day Unintentional triggering of the tax liability from the 1st working day, among other things, by: • Cost allocation after the end of the assignment • Assumption of partial costs in the country of assignment (eg. housing costs, travel costs, meal allowances) • Extension of the stay in the country of assignment by subsequent holidays in the country and/or by extension of the assignment • Payment of salary components in the country of assignment Consequences • Tax liability in the country of assignment is triggered (retroactively) as of the 1st working day Example • The short-term assignment of the employee shall not trigger any tax liability in the country of assignment. • The assignment is limited to 6 months, all costs remain in the home country and the entire payment is made in the home country. • Following the assignment, the employee stayed in the country for 3 weeks for holidays. • Tax liability is triggered retroactively from the 1st day of work. Working Mind the from "Red-Flags" home (teleworking) regarding your – what crossboarder the future work regulation trips - August will look 21, like. 2023 – June 20, 2023 COPYRIGHT © CONVINUS 12

COPYRIGHT © CONVINUS Working Mind the from "Red-Flags" home (teleworking) regarding your – what crossboarder the future work regulation trips - August will look 21, like. 2023 – June 20, 2023 Work trips to Switzerland “Red-Flags” 13 • Requirement of Work permit / Notification • Payment of Swiss equivalent salary • Saturday and Sunday permit • Labour market inspections • Mandatory Swiss labour market conditions (e.g breaks, vacation, bank holiday) • Assessment of tax at source obligation • Caclulation of 183 days for tax purposes • A1 / CoC requirement