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COVID-19 and cross-border commuters (Update II)

  • Switzerland

    11-11-2021

     

    To a great extent, the special regulations for cross-border commuters remain in place for the time being: in the context of the COVID-19 pandemic, Switzerland agreed with several neighbor states that the social security status for cross-border commuters should not change due to home office activity in the home country during the ongoing pandemic. These special regulations have been extended several times. Cross-border commuters are thus considered to be gainfully employed in Switzerland in this context, even if they cannot physically carry out their activity in the country. In addition, Switzerland has agreed with various states that there will be no change in the taxation of cross-border commuters, even if they work in their home office during the ongoing special health situation. However, in relation to some states these special regulations will expire in the near future.

    Further important information on social security subordination and tax liability between states can be found here (in German).

     

    This information is for guidance purposes only and should not be regarded as a substitute for taking legal advice. Please refer to the full terms and conditions on our website.

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