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

8 days exemption - Rule

8 days exemption - Rule • Any national with an employer outside of an EU- / EFTA member state or the UK and • Non-EU- / EFTA or UK national with an employer in an EU- / EFTA member state or the UK with less than 12 months residency in the EU- / EFTA or the UK No work permit required for up to 8 days per calendar year per employee • EU- / EFTA or UK national with an employer in an EU- / EFTA member state or the UK and • Non-EU- / EFTA or UK national with an employer in an EU- / EFTA member state or the UK and more than 12 months residency in an EU- / EFTA member state or the UK No work permit required for up to 8 days per calendar year per employer and per employee 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 4

Online notification (90 days work permit) • Providing a service • Performing an activity Notification must be done 8 days beforehand Exemption rule of 8 days per calendar year Exception: In certain industries notification needed as of day 1, e.g. construction Duration: • 90 days per legal entity abroad as well as 90 days per employee per calendar year • Effective working days Example Principle: First use the online notification procedure, then a 120-days work permit A German employee is a corporate consultant of the ABC Group and is employed in Germany. He will be working on a project at the site of one of ABC’s clients in Geneva from 01.10.-10.10.2023. Online notification must be carried out at the latest 8 days before Only working days need to be declared No notification necessary: For each company with headquarters in EU28/ EFTA member states or UK for 8 days per year Saturday and Sunday working may require additional permit 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 5