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CONVINUS Global Mobility Alert - Week 4.2025

  • Text
  • Switzerland
  • Schweiz
  • Arbeitstage
  • Swiss
  • Schweizer
  • Convinus
  • Permit
  • Tage
  • Employed
  • Angestellt
  • Global
  • Mobility

BEST PRACTICEIf a double

BEST PRACTICEIf a double taxation agreement exists, the so-called 183-day rule must be taken into account.Additionally, national regulations in the country of assignment must be reviewed to assess any taxliability.Example - AssigneesLara Morant is asssigned to the Swiss subsidiary by her French employer to support the HR team.She works in Switzerland for around two weeks a month, totalling 120 working days a year.In Switzerland, she reports directly to the Head of HR and has a permanently assigned workplace inthe Swiss subsidiary. An L permit has been obtained for her work in Switzerland, and she has renteda flat. Her family will remain in France during this time, and her main residence will also remainthere.Lara Morant only receives her salary from France, which also covers her Swiss activities.Additionally, the employer covers the costs of accommodation, travel expenses, and a lump sum formeals. No payment is made by the Swiss company, and the costs are not passed on to the Swisscompany.Despite a presence of fewer than 183 days per year and the fulfilment of criteria such as "no salarypayment from Switzerland" and "no onward charging of costs to Switzerland," her Swiss workingdays are nevertheless subject to tax in Switzerland. This is due to the regulations regarding the defacto employer in Switzerland. Since she reports directly to the HR manager in Switzerland and hasa fixed workplace there, the Swiss working days can be taxed.The payroll department in Switzerland must request monthly pay slips from the French companyand calculate the withholding tax for the actual working days in Switzerland on this basis.Example - Business TravellerStefan Zober is employed in Germany as Head of Product Management. The German company is asubsidiary of a globally active company headquartered in Switzerland. Parts of his team are basedin Switzerland, which is why he spends around 40 days a year working in Switzerland.The German wage costs for the working days in Switzerland are passed on to the Swiss company atthe corporate level. The Swiss company must therefore request the German payslips and calculatethe withholding tax for the Swiss working days.6convinus.com

BEST PRACTICECalculation of Days in SwitzerlandIt is customary to assume 20 working days per month. Only the days actually worked in Switzerlandare used to calculate the Swiss working days. Travel days are allocated to Switzerland if the mainpart of the day was spent there. Holiday and sick days are allocated to the country where theemployee is employed.The total monthly income is decisive for determining the rate.Sample Calculation:Total working days per month: 20 daysWorking days in Switzerland: 5 daysMonthly income/rate-determining income: CHF 10,000Swiss income: CHF 10,000 / 20 × 5 = CHF 2,500ConclusionIt is often difficult to determine the correct number of working days, especially as this usually hasto be done retrospectively. At the time of payroll accounting, the actual working days to beaccounted for are often not yet known.Additionally, it is not always easy to determine the monthly income, as the foreign payslip must beinterpreted correctly, and it must be assessed which salary components are taxable in Switzerland.7convinus.com

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