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Taxes Taxes Taxes Taxes 28.06.2022

COVID agreements - Information from the Federal Tax Administration

The Federal Tax Administration published the current status of the pandemic-related mutual agreement on 27.6.2022. Switzerland had concluded special provisions with Germany, France, Italy and Liechtenstein due to the pandemic. Many employees have become accustomed to working from home and do not want to return to work in Switzerland full time. What is the current […]
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unemployment 21.06.2022

As of 7.7.2022, online applications for back payments of short-time allowances (KAE) in summary proceedings for the years 2020 and 2021 can be submitted

On 20 June 2022, the State Secretariat for Economic Affairs (SECO) published information on how to apply for back payment of unpaid holiday entitlements for employees on a monthly salary. The companies concerned can submit their applications via eService on the arbeit.swiss portal between 7.7. and 31.10.2022. Detailed calculations per payroll period are required. This […]
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20.06.2022

The extension for teleworking in the area of flexible application of the EU Regulation 883/2004 has been decided

The flexible application of the EU social security subordination rules due to the restrictions related to the coronavirus should only have applied until 30 June 2022 (Free Movement Agreement and the EFTA Convention). The members of the EU Administrative Commission for the Coordination of National Social Security Systems agreed on 14 June 2022 that for […]
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31.05.2022

Paternity leave also for the other parent or the mother's wife

On 26.5.2022, the Federal Office for Social Affairs (FSIO) published an amended version of the circular letter on care allowance (KS BUE) and maternity/paternity allowance (KS MVSE) with effect from 1.7.2022 (available in German and French). The background for some of the adjustments is the enforcement of “marriage for everybody* as of 1.7.2022. With the […]
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Tax at source Tax at source Tax at source Tax at source Tax at source Tax at source Tax at source Tax at source 13.05.2022

Effects of teleworking / home office for companies - Swiss Tax Conference (SSK) publication and further explanations

Flexibility in the world of work is constantly increasing, especially with regard to the place of work and the organisation of working hours. For this reason, companies must address the extent to which they can and want to offer flexible forms of work and for which employee groups in order to remain attractive as an […]
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16.04.2022

Germany - the COVID consultation agreement of 11.6.2020 incl. supplements only in force until 30.6.2022

SIF (Swiss Institute of International Finance) published on 12 April 2022 that the COVID agreement in the area of taxation between Germany and Switzerland will be terminated as of 30.6.2022 (available in German, French and Italian): https://www.estv.admin.ch/dam/estv/de/dokumente/international/laender/deutschland/de-dba-kv-20220411.pdf.download.pdf/de-dba-kv-20220411.pdf The taxation fiction with the right of choice for the taxpayer was an important approach during the pandemic […]
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28.03.2022

France - Extension of the COVID agreement in the field of taxation until 30.6.2022

The withholding tax office of the Canton of Geneva published on 25.3.2022 the extension of the COVID agreement between Switzerland and France in the area of taxes for cross-border commuters until 30.6.2022 (French only): https://www.ge.ch/actualite/imposition-du-teletravail-frontaliers-prolongation-accord-covid-au-30-juin-2022-25-03-2022. The agreement of 13.5.2020 had been extended several times and will now remain in force until 30.6.2022. This harmonises the […]
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18.03.2022

France - the flexible application of the subordination rules for social security due to COVID has been extended until 30.6.2022

The Federal Social Insurance Office FSIO has updated the information on the following webpage: https://www.bsv.admin.ch/bsv/de/home/sozialversicherungen/int/grundlagen-und-abkommen/int-corona.html (only in German, French and Italian) France, in contrary to the other surrounding countries, had initially foreseen the extension only until at least the end of March 2022. Now this is being adjusted to the end of June 2022. But watch […]
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Kategorie 1 03.03.2022

How much home office can there still be? The mutual agreement on the double taxation agreement between Switzerland and Liechtenstein to address the COVID-19 pandemic will be terminated as per 31.3.2022.

From a tax perspective, employers in Switzerland should think carefully for their cross-border commuters from Liechtenstein whether and how much home office they still want to grant their employees from 1.4.2022 onwards. The tax fiction that the gainful employment at the employee’s domicile is deemed to be performed at the employer’s place of work due […]
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15.01.2022

"New normal" - employer risks for cross-border commuters and international weekly commuters

At the beginning of January 2022, the Federal Social Insurance Office (FSIO) again updated the information on the special COVID arrangements in the area of social security. This information is available at: https://www.bsv.admin.ch/bsv/de/home/sozialversicherungen/int/grundlagen-und-abkommen/int-corona.html (German/French/Italian). But what happens after COVID when home office has become the norm: continue or cut back? Online seminar for HR and […]
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28.12.2021

Adapted questions and answers (FAQ) on the salary certificate

Expanded FAQs on the salary certificate On 28.12.2021, the tax authorities (SSK working group on salary statements = AGLA) published the adapted questions and answers regarding the salary certificate. A considerable amount has remained the same, which was to be expected. A few questions and answers are new, others have been added. The additions mainly […]
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Salary certificate Salary certificate Salary certificate Salary certificate 14.12.2021

Home office expenses and other updates: New Sample of Expense Regulations of the SSK and Guideline Salary Certificate 2022 published

The Swiss Tax Conference (SSK) published the new model expenses regulations on 13 Dec 2021. A working group had the task of creating an updated baseline. Expense regulations that are approved by the tax authorities in the company’s canton of domicile should be accepted by all other cantons. A prerequisite, however, is that the competent […]
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24.11.2021

Questions and answers on withholding taxes for employers

In cooperation with the SSK working group on withholding taxes, the federal tax administration (FTA) published questions and answers (FAQs) on circular no. 45 on 23 November 2021. These contain frequently asked questions from the practice. The new regulations have been in force since 1.1.2021 and companies, insurers and compensation offices (SSL) have had to […]
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01.11.2021

New social security agreement between Switzerland and the UK will be provisionally applied as of 1.11.2021

Today the FSIO (Federal Social Insurance Office) announced that the new social security agreement between Switzerland and the United Kingdom will be applied provisionally from 1.11.2021. The IV (Disability Insurance) Circular letter no. 408 – also published today – makes it clear: the social security agreement of 1968, which applied to new cases between 1.1.2021 […]
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10.09.2021

Tax at source news

The new regulations came into force on 1.1.2021. However, not everything is clear yet. Even though the circular letter no. 45 of the FTA contains many pages, not all details can be covered. I will take up some of the topics and explain them here. E.G. Relevant canton for withholding taxes Calculations (payments after leaving, […]
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