CONVINUS Global Mobility
CONVINUS Global Mobility Insights - Winter 2024 / 2025120-day permit in SwitzerlandThe 120-day permit is a special work permit in Switzerland that is issued to personswho work temporarily in Switzerland and do not exceed a maximum stay of 120days within a 12-month period or a year with several entries and exits. This permitis intended in particular for temporary or project-related work and enables foreignworkers to work in Switzerland flexibly and at short notice.In order to obtain a 120-day permit, certain requirements must be met, and a workpermit must be obtained. The process for obtaining such a permit can takebetween 3 and 8 weeks, depending on the period and canton.The necessary prerequisites for this areCompliance with the relevant Swiss salary (median)The employee must hold a specialist or management position in the company.The employee must be a specialist. This is assumed by the authorities if aperson has a university degree and professional experience of at least 3 yearsafter graduation or if a person does not have a university degree but has atleast 10 years of professional experience.The nationality of the employee is irrelevant in this case.The advantages of this type of permit are that the employee can enter and leavethe country flexibly on the 120 days authorised. They simply have to ensure thatthey do not exceed these days.For non-EU/EFTA nationals who do not hold a residence permit in an EU/EFTAmember state, the Schengen regulations must also be observed. This means thatthey must also ensure that they do not stay in the Schengen area for more than 90days in any 180-day period.However, the 120-day permit obtained is only valid for one place of work. Forpersons who are to work in several locations in Switzerland within the scope ofthe permit, a corresponding additional permit must be obtained. The work permitmust be applied for by the employer abroad and he can apply for as 120-daypermits for as many employees as he wishes to employ in Switzerland.26
CONVINUS Global Mobility Insights - Winter 2024 / 2025The reporting procedureThe registration procedure can also be used for business travellers who areemployed by an employer based in an EU/EFTA member state. However, there are afew aspects to bear in mind.Prerequisites:Employer must be based in an EU/EFTA member stateCompliance with the relevant Swiss salary (lower quartile)The employee's nationality must either be an EU/EFTA nationality or theemployee must have been resident in an EU/EFTA country for at least 12months and be able to prove this with a residence permit.The authorisation process for the notification procedure is simpler compared tothe 120-day permit, as the application is made online. However, a foreign employercan only use the notification procedure for a maximum of 90 calendar days andmust observe an 8-day lead time for notification.Both authorisation procedures have different advantages, which should be usedaccordingly in practice. However, this requires good planning of operations inSwitzerland.In addition to the legal aspects of authorisation, there are also tax and socialsecurity aspects to consider, regardless of the type of authorisation chosen.Social security: The employee should obtain the A1 or the certificate of postingbefore travelling to Switzerland for the first time, provided that acorresponding social security agreement is in place. If there is no socialsecurity agreement, there may be an obligation to pay social securitycontributions in Switzerland.Tax liability: As a rule, there are no tax consequences for business travellers inSwitzerland unless the conditions (stay of less than 183 days in a calendar year,no salary payment from Switzerland and no costs borne at company level inSwitzerland) in the 183-day rule in the relevant double taxation agreements arenot met or there is a de facto employer in Switzerland.27
Expat policy 
LinkedIn
Youtube
Instagram
Email