Home Office_COVID-19

CASE 2:

CASE 2: Home office for international commuter Social security British national is residing in Baar, Switzerland • If A1 or Certificate and is working of Coverage for the ABC Consulting exists: No changes Ltd in Zurich. (social His security spouse contributions and the 2 children in home live country) in Paris, • Recommended France. He is commuting to check whether to all them pillars before of on social a weekly security basis. are covered Due • to Definite the current premature COVID-19 end of situation the he moved assignment: to his family A1 or Certificate in Paris and of is working Coverage from there should since be cancelled 15 March until 2 May 2020. What needs to be done? Work & Residence Permit: • No work permit required as he is EU national • application for posted worker needs to be reviewed Social security: • Request A1 • Continuation of Swiss social security Taxation: • Check with the French tax authority, whether the can pay taxes through tax return filing • The days spent in France are taxable in France, as this is his centre of life. We are in this together – COPYRIGHT © CONVINUS Home Office & COVID-19, April 14, 2020 6

CASE 3: Home office in a different country Social security Hungarian national is employed by a Swiss • If company A1 or Certificate and on of assignment Coverage in France. exists: He has No changes a property (social in Austria. security contributions in home country) • Recommended to check whether all Due to the current COVID-19 situation he moved pillars on of his social own security without are covered checking • Definite with premature the HR with end his of family the to Austria assignment: and is working A1 or Certificate from there of since Coverage 1 March until should 2 May be cancelled 2020. Work & Residence Permit: • No work permit required as he is EU national • application for posted worker Social security: • Request A1 • Continuation of Swiss social security Taxation: • Risk of Austrian income taxation What needs to be done? We are in this together – COPYRIGHT © CONVINUS Home Office & COVID-19, April 14, 2020 7