NEWS UPDATE SEPTEMBER
NEWS UPDATE SEPTEMBER 6,2024 Indonesia: MPox declaration form required for all entrants Indonesien: MPox-Erklärungsformular für alle Einreisende erforderlich All inbound travelers (foreign nationals and residents of Indonesia) arriving in Indonesia are now required to submit an online health declaration form to be tested for the MPox virus. Travelers must complete the form before boarding a flight from their country of departure. International travelers who do not submit the form online will have to complete it upon arrival in Indonesia, which may cause delays at immigration and check-out at the airport. 4 convinus.com Alle Einreisenden (ausländische Staatsangehörige und Einwohner Indonesiens), die in Indonesien ankommen, müssen ab sofort ein Online-Formular zur Gesundheitserklärung einreichen, um sich auf das MPox-Virus untersuchen zu lassen. Die Reisenden müssen das Formular ausfüllen, bevor sie einen Flug aus ihrem Abflugland antreten. Internationale Reisende, die das Formular nicht online einreichen, müssen es bei der Ankunft in Indonesien ausfüllen, was zu Verzögerungen bei der Einreise und beim Check-out am Flughafen führen kann.
BEST PRACTICE SERIES - Selected withholding tax topics Part 1: Withholding tax liability even without a legal employer in Switzerland FRIEDERIKE V. RUCH, CONVINUS In principle, there can only be a withholding tax liability in Switzerland if there is an employer in Switzerland. It should also be noted that the following group of persons resident in Switzerland are exempt from the withholding tax obligation: Swiss nationals Foreign nationals with a C permanent residence permit and foreign nationals without a C permanent residence permit but with a spouse who holds a C permanent residence permit or Swiss citizenship. In Part 1, we turn to practical cases where employees are employed outside Switzerland. According to the previous section, one would therefore conclude that there would be no withholding tax liability for these persons. However, this approach would not be sufficient to make a complete assessment of the facts. A few years ago, influenced by neighbouring countries, Switzerland implemented the concept of the "de facto employer". Based on the following practical example from the Canton of Zurich, we refer to the "Information sheet on de facto employers - practice in the Canton of Zurich" published by the Cantonal Tax Office of Zurich on 5 November 2020. With this "de facto employer" construct, it is now possible to levy withholding tax for employees with an employment relationship outside of Switzerland. In neighbouring countries, the construct of the so-called "economic employer" is used. The following case study illustrates this topic in detail: 5 convinus.com
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