CONVINUS Global Mobility Alert - Week 13.2025

BEST PRACTICEPractical

BEST PRACTICEPractical examplesEU: A project manager employed in France receives a four-month introduction at the company'sSwiss headquarters. After this training, he takes over the coordination of international projectsfrom France, working closely with Swiss colleagues.Third countries: A software developer from Mexico undergoes three months of training at theZurich site and then returns to Mexico. From there, she supports IT projects and acts as animportant interface to the Swiss head office.Practical implementationIn order to keep the administrative effort and possible legal risks to a minimum, implementationshould be as clearly structured and simple as possible. The following points in particular should betaken into account:Work permit: The first step is to ensure that the employee in question can obtain a work andresidence permit for Switzerland. If possible, these clarifications should take place before thecontract is signed so that further clarifications regarding the employment contract, incometaxes and social insurance can be made on the basis of the essential work permit.Employment contract: In principle, the employment contract is with the foreign company andthe employee is only working in Switzerland on a temporary basis. It should be noted thatforeign employment law essentially applies, although the mandatory provisions of Swissemployment law and the local salary requirements for obtaining a Swiss work permit must alsobe taken into account.Social security: The aim is for the employee to have as continuous a “social security career” aspossible in one country and not to trigger a temporary insurance obligation in other countries.In the case of countries with social security agreements, the relevant A1 or CoC certificatesmust be obtained, whereby any necessary previous insurance periods might need to be takeninto account.Income taxes: Special attention is rightly paid to tax issues. It depends on the specific individualcase whether a tax liability is triggered in Switzerland, whether it should be avoided or whetherit should be deliberately triggered in order to benefit from the oftentimes lower income taxes inSwitzerland compared to abroad. To this end, it is not only necessary to know the relevantprovisions of the applicable double taxation agreements, but also to examine the localregulations (e.g. regarding the de facto employer in Switzerland) in detail.6convinus.com

BEST PRACTICESuccess factors for practical implementationThe successful implementation of this model undoubtedly requires clear structures and efficientplanning.Important points here include:Early clarification with regard to the necessary work permit in Switzerland and applying for itComprehensive coordination of employment contracts, income taxes and social security todevelop an optimal international assignment strategyEarly and continuous communication between the locations involvedSimple, transparent and easy-to-understand administrative processesThorough preparation of employees for their role as a link between the locationsSystematic handover and targeted integration into local teams upon return to the homecountryConclusionThe employment of employees abroad with temporary training assignments in Switzerland andsubsequent return to their home country offers companies strategic advantages in the integrationand qualification of international specialists that should not be underestimated.The simplest and clearest possible structuring of the employment law, income tax and socialsecurity framework ensures that neither additional administrative obligations arise for thecompany nor unnecessary burdens for the employees. By planning ahead and clarifying the legalaspects at an early stage, possible risks can be effectively minimized and the advantages of thismodel can be optimally exploited.7convinus.com