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Home Office_COVID-19

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All about the current situation regarding Home Office & COVID-19 - you ask & we answer

Challenges of the home

Challenges of the home office Work & Residence Permit: • Check nationality CASE Social security • Review whether a work permit is required or notification of posted worker • If A1 or Certificate of Coverage German national is residing in Labour law: exists: No changes (social security Konstanz, Germany and is working for • Mandatory contributions labour law in home provisions country) have to be considered (eg. work the ABC hours) Consulting Ltd in Zurich. Social• security: Recommended to check whether all Due to the current situation he is also • Review pillars 25% of ruling social if the security agreement are covered of free movement is applicable working from home since 15 March. • Definite premature end of the • Continuation of Swiss social security He is usually working 20% from home. assignment: A1 or Certificate of • Review Coverage health insurance should be coverage cancelled Taxation: • Taxation of days spent in home office in residence country and not in Switzerland • Review withholding tax requirement Others: • Review payroll requirements • Review permanent establishment We are in this together – COPYRIGHT © CONVINUS Home Office & COVID-19, April 14, 2020 4

CASE 1: Home office for cross border commuter Social security German • If A1 national or Certificate is residing of Coverage in Konstanz, exists: Germany No changes and (social is working security for the contributions ABC Consulting home Ltd in country) Zurich, Switzerland. • Recommended to check whether all Due to pillars the current of social COVID-19 security are situation covered he is • also Definite working premature from home end of since the 15 March assignment: until 2 May A1 or 2020. Certificate of Before Coverage his usual should work be schedule cancelled was working Fridays from home. What needs to be done? Work & Residence Permit: • No work permit required • No application for posted worker required Social security: • He will exceed 25 % working in home office. Based on German and Swiss information, this should be not a problem – request A1 • Continuation of Swiss social security Taxation: • Check with German tax authority, whether he can pay taxes through tax return filing • The days spent in home office before as well as the days spent in home office during COVID-19 period are subject to taxation in Germany. We are in this together – COPYRIGHT © CONVINUS Home Office & COVID-19, April 14, 2020 5

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