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 to the pandemic can no longer be applied from 1.4.2022. Consequently, not only the question of the employee’s taxation at source in payroll accounting arises, but also the risk of the Swiss company establishing a permanent establishment in Liechtenstein.
However, these are not the only areas of law that must be taken into account. Although the Federal Social Insurance Office (FSIO) has suspended the validity of the special provisions for social insurance in relation to Liechtenstein until 30.6.2022, this is not the only legal aspect that needs to be taken into account. The insurance status of employees was not to change as a result of the COVID 19 restrictions, even in the case of social security. A person was considered to be gainfully employed in Switzerland even if he or she was physically unable to perform his or her job due to the restrictions.
More detailed explanations can be found here: (in German) https://www.bsv.admin.ch/bsv/de/home/sozialversicherungen/int/grundlagen-und-abkommen/int-corona.html.
In the area of social security, the nationality of the employee is also decisive in determining whether and which social security agreement must be applied. These regulations must be taken into account for a future home office solution.
Other issues such as the application of mandatory labour law must also be considered.
For a home office regulation or mobile working agreement, it is recommended to consider all important aspects.
Due to the great demand, the online seminar “Cross-border commuters and international weekly residents in the home office after the pandemic – tensions between new normal and risks for the company”, which covers all relevant areas of law, will be held again on 29.6. and 30.6.2022 each afternoon (in German): https://www.zulaufgmbh.ch/kurse/grenzgaenger-und-internationale-wochenaufenthalter-im-homeoffice-nach-der-pandemie-spannungsfeld-zwischen-new-normal-und-risiken-fuer-die-unternehmung/.
I also offer workshops for companies that want to introduce home office regulations or regulations for mobile working. Of course, existing agreements can also be discussed, examined for risks and possible solutions pointed out.
Other countries will also terminate or no longer extend the special agreements with Switzerland. It is only a question of time.
