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

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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 Immigration: Business visa or Work permit? Taxes: 183 days rule, factial or economic employer Various aspects Social security: A1 or CoC, insurance coverage Compliance & Processes: Tracking, Constant and regular review, policy 2 Labour law and compensation: Mandatory provisions, minimum salary Travel: Entry requirements, (pandemic restrictions, quarantine)

Business visa or work permit? Business visa Work permit • Training / workshops / seminars without involvement in work process or productive tasks • Business meetings: Contract negotiations, exchange of information • Participation in fairs and events • Social events with colleagues or clients Type of visa: Schengen visa • Involvement in work process or productive tasks • Performance of daily work activities from home country in Switzerland • Conducting correspondence such as writing emails, answering phone calls within the daily tasks of home country • If the distinction is unclear / difficult: clarification with the responsible Office for Economy and Labour Type of work permit: Notification or 120 days work permit 8 days exemption rule Definition by the Foreign Act on Foreigners (AIG) Cross-border service : A cross-border service (posting) is the performance of a temporary service under a contractual relationship by a person in a country other than the original country of residence. Either assignment with the client or with an affiliated company 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 3

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