NEWS UPDATE JANUARY 23,
NEWS UPDATE JANUARY 23, 2025Mexico: Annual reminder of the registration certificate for companies employing foreignworkersMexico: Jährliche Erinnerung an die Registrierungsbescheinigung für Unternehmen, dieausländische Arbeitnehmer beschäftigenThe Mexican government currently requires companiesthat employ foreign nationals to update theirCompany Registration Certificate (CRC) after they havefiled their taxes for the respective tax year.The important points here are:Companies that employ foreign workers mustupdate their CRC with the National ImmigrationInstitute (INM) no later than April 30, 2025.The deadline for the tax return is March 31; theentry in the business register must be made within30 days of the tax return.Additional information:To avoid delays or complications, companies shouldwork with the INM to validate certificates before theend of April. Companies may be required to have aperson appear in person to complete the companyregistration process at their local regional office.CONCLUSION:We recommend that affected companies update theirCRC as soon as possible after receiving confirmation oftheir annual tax return, but no later than April 30, 2025.If an employer's CRC is not updated in a timelymanner, the INM may delay or deny immigrationapplications.Die mexikanische Regierung verlangt aktuell vonUnternehmen, die ausländische Staatsangehörigebeschäftigen, dass diese ihre Unternehmensregistrierungsbescheinigung(CRC) aktualisieren, nachdemsie ihre Steuern für das jeweilige Steuerjahreingereicht haben.Die wichtigen Punkte hierzu sind:Unternehmen, die ausländische Arbeitnehmerbeschäftigen, müssen ihr CRC beim NationalenEinwanderungsinstitut (INM) bis spätestens 30.April 2025 aktualisieren.Die Frist für die Steuererklärung ist der 31. März;die Eintragung in das Unternehmensregister mussinnerhalb von 30 Tagen nach der Steuererklärungerfolgen.Zusätzliche Informationen:Um Verzögerungen oder Komplikationen zu vermeiden,sollten Unternehmen mit dem INM zusammenarbeiten,um Bescheinigungen vor Ende April zuvalidieren. Von den Unternehmen kann verlangtwerden, dass eine Person persönlich vor Ort erscheint,um den Prozess der Unternehmensregistrierung inihrem örtlichen Regionalbüro abzuschliessen.4convinus.comFAZIT:Wir empfehlen den betroffenen Unternehmen, ihreCRC so bald wie möglich nach Erhalt der Bestätigungihrer jährlichen Steuererklärung zu aktualisieren,spätestens jedoch bis zum 30. April 2025. Wenn die CRCeines Arbeitgebers nicht rechtzeitig aktualisiert wird,kann das INM die Einwanderungsanträge verzögernoder ablehnen.
BEST PRACTICESwitzerland - Taxation of Days Worked inSwitzerlandFRIEDERIKE V. RUCH, CONVINUSIf employees are employed in a country other than Switzerland but work in Switzerland, thequestion of taxation in Switzerland arises. We illustrate this below using two scenarios:Remote working employeesRemote workers generally do not work in the country where they are employed. This is not alwayseasy from a payroll accounting perspective, as the days on which employees work in their countryof employment are subject to tax there.ExamplePeter Miller lives in England, is employed in Switzerland, and receives his salary from Switzerland.He works mainly in England but travels to Switzerland a few days a month, mostly for meetings andto collaborate personally with other project team members.Since he is employed in Switzerland, receives his salary from Switzerland, and performs his work forthe Swiss company, the days worked in Switzerland are taxable in Switzerland.For this reason, payroll accounting in Switzerland must calculate the withholding tax for these dayson a monthly pro-rata basis.AssigneesAssignees are employees who are employed in one country but are assigned to another country fora certain period to carry out gainful employment. Whether and to what extent a tax liability arisesin the country of assignment depends on various factors.First, it must be checked whether a double taxation agreement exists between the country ofassignment and the employee's main country of residence. If no such agreement exists, bothcountries are generally authorised to tax the employee. The country of assignment can subject theworking days to its tax liability.5convinus.com
Expat policy 
LinkedIn
Youtube
Instagram
Email