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CONVINUS Global Mobility Insights NEWSLETTER Herbst / Fall 2024

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The guides include our

The guides include our International Remote Working “Explainer” which provides straightforward technical and practical context to ensure the best understanding of a sometimes daunting legal and tax compliance framework. These guides, as we all other useful content, can be downloaded without charge from our Cross-Border Working and Global Mobility Hub at: https://www.celiaalliance.com/cross-border-working-global-mobility-hub/ If your job was a colour - what colour would it be? Not a single colour – a rainbow. It best represents the diversity of skill sets and actions involved in managing a successful professional services firm, and, hopefully, by doing so effectively, there is a pot of gold waiting at the end of it! Who would you like to swap a day within your professional life? Thanks, but I am happy doing what I am doing, although I would like to spend a day shadowing some of our clients - that would be eye-opening in terms of appreciating their daily challenges! What has been a notable “AHA” moment in your role? Personal connection is the key currency in professional services: whether that is with staff, collaborators or clients. Shared values and expectations rule! Where do you get the best ideas? From our clients - we are totally focused on our clients’ needs and how we might meet them more effectively so that they can achieve their strategic goals. What is the advice would you give someone starting out on your career from today's perspective? Make sure to bring all of yourself to work - your own personality, perspective, judgement and sense of humour. Our work isn’t a simple transaction – clients want to make relationships with the people they work with. What are you looking forward to in the next 12 months? Developing content and campaigns to support the globally mobile workforce though our International Remote Working Country Guides and other crossborder resources https://www.celiaalliance.com/cross-border-working-globalmobility-hub [add link] we are developing in collaboration with our evergrowing CELIA Alliance partners. It’s an exciting time! Guy, thank you so much for this interview and I look forward to reading your article!

CONVINUS Global Mobility Insights - Herbst / Fall 2024 Switzerland: Intra-group secondments: Does this require a staff leasing licence? Autor: Friederike V. Ruch, CEO, CONVINUS In a company or group of companies, you are often confronted with the need to fill positions at short notice or in the medium to long term. This may be necessary due to a short-term staff shortage or absence, and therefore an employee needs to be replaced, or the company is not satisfied with the performance of a management employee and would like to take the opportunity to deploy an employee from the parent company or another subsidiary. Many companies also offer their employees the opportunity to spend time abroad in another affiliated company as part of a career development programme. Such an assignment abroad usually lasts between 1 to 3 years. In principle, the assignment of an employee to another company is nothing more than the borrowing of a human resource. If this involves "unrelated" companies, it is referred to as staff leasing. In this context, the Swiss State Secretariat for Labour (SECO) also issued a directive in June 2017 on the intra-group deployment of employees, which is regarded as staff leasing within a group. According to this directive, not all postings within a group constitute staff leasing that requires authorisation. The directive clearly outlines the situations in which intra-group transfers are not subject to a staff leasing authorisation requirement, i.e. a Swiss company does not need to obtain a staff leasing authorisation to post an employee to a related company abroad. According to the SECO directive, the following criteria must be met to avoid having to obtain a staff leasing licence: The employee is mainly employed to perform work in one of the group companies. The hiring out of personnel to another group company is not intended and only occurs in individual cases. Staff leasing is not part of the main purpose of the lending company. Staff leasing is limited in time. 23

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