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CONVINUS Global Mobility Alert Week 44

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admission to the Swiss

admission to the Swiss labour market Simplified third-country nationals with a Swiss university for Switzerland / November 4, 2021 degree Currently, Swiss university graduates from third countries can remain in Switzerland for six months after successfully completing their studies (Bachelor, Master and Doctorate as well as Master of Advanced Studies) in order to seek employment. Swiss university graduates from third countries are permitted to take up employment - provided that the work activity is of high scientific or economic interest - without the employer having to comply with the CH/EU/EFTA national priority when obtaining the permit. In addition, work permit applications for Swiss university graduates from third countries are subject to the annual maximum numbers for residence permits. On October 27, 2021, the federal government opened the consultation period until February 10, 2022 for an amendment to the Foreign Nationals and Integration Act (AIG), which is intended to facilitate the legal requirements for labour market admission for third-country nationals with a Swiss university degree and to create the possibility of staying in Switzerland and pursuing a work activity more easily in areas with a shortage of skilled workers. The federal government has proposed an amendment to Article 30 AIG and an introduction of an Article 30 paragraph 1 letter m AIG, according to which work permit applications for Swiss graduates from third countries can be exempted from the annual maximum numbers for residence permits. This would eliminate the permit quotas for Swiss graduates from third countries. The amendment to the law is also intended to standardize handling. In practice, certain cantons, such as the canton of Vaud, have already introduced a similar regulation. The labour market authority in Vaud generally grants EPFL graduates from third countries a work permit without employers having to provide proof of recruitment or comply with the priority for CH/EU/EFTA nationals. In cantons such as Geneva and Zurich, proof of recruitment is still required to obtain work permits for Swiss graduates from third countries. 4

Besteuerungsregeln der privaten Nutzung von Neue per 1.1.2022 Geschäftswagen taxation rules for the private use of company New as of 1.1.2022 cars Schweiz / 4. November 2021 Die Gewährung eines Geschäftswagens zählt in den Unternehmen nach wie vor als ein grosser Benefit für den Mitarbeiter. Daher ist die Änderung der pauschalen Abgeltung von Fahrkosten von Bedeutung, da dies – auch wenn nur in geringem Umfang – zu erhöhten Kosten führt. Was ändert sich? Ab dem 1. Januar 2022 setzt das Eidgenössische Finanzdepartement die Änderung der Berufskostenverordnung in Kraft, durch die neu die Fahrtkosten für den Arbeitsweg ebenfalls im Rahmen der privaten Nutzung des Geschäftswagens abgedeckt sind und somit besteuert werden. Demzufolge gilt für die direkte Bundessteuer, bei der Anwendung der pauschalen Fahrkostenabrechnung der Prozentsatz für die Aufrechnung sich von 0.8% auf 0.9% für die private Nutzung des Geschäftswagens erhöht. Mit dem erhöhten Prozentsatz sind auch die Kosten für den Arbeitsweg berücksichtigt. Somit entfällt die Pflicht der Aufrechnung für den Arbeitsweg sowie der Fahrkostenabzug bei der direkten Bundessteuer. Des Weiteren muss der Arbeitgeber auch nicht mehr den Anteil von Aussendiensttätigkeit im Lohnausweis deklarieren. Dies führt für Arbeitgeber zu weniger administrativen Aufwänden, wird aber zu erhöhten Sozialversicherungsbeiträgen sowie Mehrwertsteuern führen. Gemäss der Auswertung der Direkten Bundessteuer sollte diese Änderung nicht zu Mehrkosten für die Steuerpflichtigen führen. Neben der pauschalen Fahrkostenabrechnung bleibt die Möglichkeit der Abrechnung der effektiven Kosten mit einem Fahrtenbuch. Zurzeit ist noch unklar, inwieweit alle Kantone diese neue Regelung ebenfalls in gleicher Art und Weise umsetzen werden. Switzerland / November 4, 2021 The granting of a company car still counts as a great benefit for the employee in companies. Therefore, the change in the flat-rate reimbursement of the private use is significant, as this leads to increased costs - even if only to a small extent. What is changing? As of 1 January 2022, the Federal Department of Finance will implement the amendment to the Ordinance on Professional Expenses, through which travel costs for the way to work will now also be covered as part of the private use of the company car and thus taxed. Consequently, for the direct federal tax, when applying the flat-rate private-use settlement, the percentage rate for offsetting is increased from 0.8% to 0.9% for the private use of the company car. The increased percentage also takes into account the costs for the commute to work. This means that the obligation to offset the costs of the commute to work and the deduction of travel costs for direct federal tax purposes no longer apply. Furthermore, the employer no longer has to declare the share of field work in the salary statement. This leads to less administrative work for employers, but will result in increased social security contributions and VAT. According to the evaluation of the Direct Federal Tax, this change should not lead to additional costs for taxpayers. In addition to the lump-sum settlement of private-use, there remains the possibility of settling the actual costs with a logbook. At present it is still unclear to what extent all cantons will also implement this new regulation in the same way. 5

Global Mobility Alert


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