CONVINUS Global Mobility Alert - Week 28.2024

BEST PRACTICE ASSEMBLY

BEST PRACTICE ASSEMBLY AND PROJECT ASSIGNMENTS ABROAD PART 2 - PROJECT AND ASSEMBLY ASSIGNMENTS ABROAD: WHEN IS A WORK PERMIT REQUIRED? FRIEDERIKE RUCH, CONVINUS A work permit is required for most project and assembly assignments. There are only a few exceptions to this rule. The decisive factors for assessing whether and what type of permit is required are The nationality of the person If the person is an employee or self-employed The employer's country of domicile or place of registration of the self-employed activity The location The duration of the project or assembly assignment The type of activity Based on this information, it is possible to determine which legal regulations apply. This information is also decisive for determining social insurance coverage and tax liability. Schweiz In Switzerland, we generally use either the notification procedure or the 120-day permit for shortterm project and assembly assignments. Only for assignments lasting longer than 4 months at a time do we apply for a short-term residence permit for the corresponding duration of the assignment. Whenever possible, we try to obtain a 120-day permit rather than using the registration procedure. The reason for this is the higher administration involved in the registration procedure. A 120-day permit is valid for a period of 12 months or one calendar year. Within this period, the person can stay and work in Switzerland for 120 days on a flexible basis. Depending on the employee's nationality, however, the Schengen rules (stay in the Schengen area for a maximum of 90 days within any 180-day period) must also be observed. There is no limit to the number of 120-day permits a company can issue. 6 convinus.com

BEST PRACTICE If the notification procedure is to be used, the exact days of employment must be specified. If a notification is made for 25 July 2024, for example, but the employee has to work in Switzerland at the end of 24 July 2024 and only reports this on 22 July 2024, this is unfortunately not possible. This means that the employee cannot simply work in Switzerland on 24 July 2024, because in this case an adjustment would have to be communicated 8 days in advance. This means that the notification must be made on the exact day, which is not always possible in day-to-day business, as project and assembly assignments in particular are quickly postponed due to delays. In addition, every company based in an EU or EFTA member state only has 90 calendar days in which to use the notification procedure. In the case of short-term residence permits for a period longer than 4 months, this requires the employee to register and take up residence in Switzerland. In the case of assignments where employees may not always have to be on site, but only for a few days / weeks depending on the project or assembly status, this is associated with high costs. When taking up residence, the employee must also rent a flat in Switzerland and make it available to him. EU and EFTA member states In the EU and EFTA member states, it is necessary to check whether a "Posted Worker Notification" must be made for the project or assembly assignment. Even if this is actually an EU or EFTA measure, each member state has interpreted this differently and therefore the processes must be considered individually. It is therefore necessary to clarify this accordingly in the country of assignment. In the case of longer-term assignments, a work permit is usually required. Other countries In the other countries, there are also different types of permits depending on the duration of the assignment and the type of work. In some cases, work permits are also called visas. This should not be confused with an entry visa or Schengen visa. 7 convinus.com