Employees resident in France - The challenges with withholding tax and reporting

Background

Switzerland has concluded mutual agreements with France that have been applicable since 1 January 2023. These were concluded in order to be able to grant employees up to 40% teleworking. An exchange of information with France is planned for the period from 2025. This reporting applies not only to employees who are granted teleworking, but to all employees. Companies should be well prepared for this. Reporting will make it clear if the limits are exceeded and taking the entire calendar year into account is a stumbling block. In the case of employees joining during the year, for example, information on the key data of the previous employer in Switzerland should be known.

Goal

You will receive an overview of the current provisions relating to withholding tax and know the implications for Swiss payroll for teleworking in France. You will know the content of the required information that must be reported to the authorities. This will enable you to take the necessary measures and make corrections in payroll accounting and HR policies.

Content

I will examine the various provisions of the double taxation agreement between Switzerland and France and the cross-border commuters agreement of 1983:

  • Taxation of cross-border commuters and international weekly residents Switzerland – France (DTA and cross-border commuters agreement 1983)
  • The teleworking provisions Switzerland – France (DTA and cross-border commuters agreement 1983)
  • Calculation examples
  • In which situation is it necessary to exclude foreign working days and how are they calculated?
  • Data exchange with France, implementation in payroll accounting, including with the extended Swissdec Standard 5.x

 

The provisions are explained with many examples.

Time schedule

12:00 to 14:00

Speaker

Brigitte Zulauf, Managing Director, Zulauf Consulting & Trading GmbH, author of the specialist book Withholding Taxes and member of the adhoc Group Reporting France

Target audience

The seminar is addressed to HR and payroll professionals and fiduciaries/outsourcers as well as other interested parties who have to deal with this matter.

I look forward to welcoming you.

Registration

Due to the limited number of participants, registrations will be considered and confirmed in the order in which they are received.

Registration deadline

30.05.2024

Contact

Gerd Zulauf

info@zulaufgmbh.ch

Tel. +41526593000

Cancellation

In case of cancellation up to 15 working days before the event, the participant will receive a full refund of the participation fee. Up to five full working days before the event, I will charge 50% and in case of a later cancellation, the full amount will be charged.

Of course, you can register a substitute participant at any time.

Documents for participants

Course No.

24F05

Date

06.06.2024

Location

Virtual training (Zoom)

Time

12.00 - 14.00 Swiss time

Price

CHF 290.-- incl. participation, documentation

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