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CONVINUS Global Mobility Insights NEWSLETTER Frühling / Spring 2023

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Global Mobility Insights - Frühling / Spring 2023 The following table shows the possibilities regarding health insurance exemption: For non-EU/EFTA nationals, the social security obligation in the country of employment also applies. A home office activity in the main country of residence always results in a social security obligation for the number of home office days spent there. Taxes For a cross-border commuter, there are separate tax regulations, depending on the combination of the country of residence and the country of employment, which can be applied. In some cases, the number of non-return days from the country of employment to the country of residence also plays a role in the tax assessment. International weekly commuters establish a tax liability when they take up residence in Switzerland, which in most cases is only a limited tax liability. This is because these individuals retain their "main residence" in the other state, which is usually also the state in which the international weekly resident is subject to tax liabilities. This means that they then have unlimited tax liability in this state. 42

Global Mobility Insights - Frühling / Spring 2023 Conclusion It can be said that the main differences lie in the health insurance subordination and the taxation. When looking at all other aspects, there are only minor differences. Contact: CONVINUS global mobility solutions +41 (0) 44/250 20 20 Talstrasse 70 8001 Zurich 43

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