NEWS UPDATE SEPTEMBER
NEWS UPDATE SEPTEMBER 13,2024 UAE: Granting a two-month period to clarify the immigration status of persons whose residence permit has expired VAE: Gewährung einer zweimonatigen Frist zur Klärung des Einwanderungsstatus für Personen deren Aufenthaltsbewilligung abgelaufen ist The Emirati government recently announced that foreigners whose residence permits have expired will now be given a two-month period to clarify their immigration status. The key points are: The Federal Department of Identity, Citizenship, Customs and Port Security will now give individuals a two-month grace period to regularize their status or leave the country without penalty Officials stated that all necessary measures will be taken to implement this initiative, including waiving fines and legal consequences, so that individuals will have the opportunity to either adjust their legal status or leave the country more easily. Additional information: The current fine for overstaying with an expired residence permit is AED 50 (approximately USD 14) per day. Die emiratische Regierung hat kürzlich angekündigt, dass Ausländern, deren Aufenthaltsgenehmigung abgelaufen ist, nun eine zweimonatige Frist zur Klärung ihres Einwanderungsstatus eingeräumt wird. 4 convinus.com Die wichtigsten Punkte sind: Die emiratische Behörde für Identität, Staatsbürgerschaft, Zoll und Hafensicherheit räumt nun Personen eine zweimonatige Frist ein, um ihren Status rechtskonform anzupassen oder das Land ohne Strafe zu verlassen. Die Beamten erklärten, dass alle notwendigen Massnahmen ergriffen werden, um diese Initiative umzusetzen, einschliesslich des Verzichts auf Bussgelder und rechtliche Konsequenzen, so dass Einzelpersonen die Möglichkeit haben werden, entweder ihren rechtlichen Status anzupassen oder das Land leichter zu verlassen. Zusätzliche Informationen: Die derzeitige Strafe für die Überschreitung der Aufenthaltsdauer mit einer abgelaufenen Aufenthaltsgenehmigung beträgt 50 AED (etwa 14 USD) pro Tag.
BEST PRACTICE SERIES - Selected withholding tax topics Part 2: Withholding tax on cross-border commuters in Switzerland FRIEDERIKE V. RUCH, CONVINUS The Swiss regulations on withholding tax for cross-border commuters make it difficult for employers who work in several cantons to keep track of everything. This is because the same regulations do not apply in every canton, and it also depends on the country in which the crossborder commuter is resident. Depending on the relevant double taxation agreement or the applicable agreements between the two countries involved, the tax consequences for Switzerland will differ if it assumes the role of employer state. This issue is further complicated by the fact that there are not only "genuine" cross-border commuters, who commute daily between their place of residence and place of work, but also the group of "non-genuine" cross-border commuters, who stay in the country of work during the week and then return to their "main residence" abroad at the weekend. The term "international weekly resident" is often used in this context. Finally, there is a third aspect that does not simplify the situation, namely that cross-border commuters also sometimes work from home. The following case study is intended to illustrate this topic: Case study Lisa Meier lives in Freiburg im Breisgau (Germany) and is employed by CHD Pharma AG in Basel (Switzerland). Her place of work is in Basel and she commutes this 75 km distance every day by train. From 1 January 2025, however, her place of work will no longer be Basel, but Zurich, as CHD Pharma AG will be relocating its research department to the company site in Zurich, where Ms Meier will be working from 1 January 2025. 5 convinus.com
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