Implications of the home office for cross-border commuters between Switzerland and Germany
Working from home has become much more important due to the Corona pandemic. Many employers have found that working from home has proven successful and have introduced regulations that enable mobile working. This also affects cross-border commuters between Germany and Switzerland. A variety of tax regulations, especially in the DTA D-CH, as well as consequences under social security law must be taken into account.
Social security aspects of home office
Home office work, which was imposed by the authorities during the pandemic, gave an additional boost to teleworking and the associated flexibilization of work. Even after the pandemic, home office remains widespread in many areas. Employees appreciate the new flexibility and no longer want to do without it. This also applies to the numerous cross-border commuters. The following article clarifies social security issues in connection with home office, especially in cross-border situations.
payments to employees of third parties - taxable income from employment
A commentary on the decision of the Federal Supreme Court of 15 March 2019 2C_703/2017.
Overview of the most important changes in the guidelines on the decisive wage in AHV, IV and EO (WML)
The following comments deal with the contributions to the Old Age and Survivors' Insurance (AHV), the Disability Insurance (IV) and the Income Compensation Scheme (EO). In particular, the guidelines on the relevant salary in the AHV, IV and EO, which were completely revised as of 1 January 2019, must be taken into account. Special attention is paid to the changes that have occurred compared to the previous year's version (Guide to the relevant salary in the AHV, IV and EO in the version of 1 January 2018).
Compensation paid by Swiss companies to foreign directors
This video provides information on the possible tax and social security implications of a board of directors resident in an EU country in the case of a Swiss company limited by shares if the board of directors is also self-employed in its country of residence.
List of providers of recognised tied pension products (pillar 3a)
On 10 February 2022, the Federal Tax Administration published the circular "List of providers of recognised tied pension products (pillar 3a), as at 31 December 2021".
Federal Councillor Alain Berset signs social security agreement with UK
On 9 and 10 September 2021, Federal Councillor Alain Berset was in London to sign the new social security agreement between Switzerland and the United Kingdom.
Federal Council adopts dispatch on social security agreement with Tunisia
On 18 August 2021, the Federal Council referred the Dispatch on the approval of the Agreement on Social Security between Switzerland and Tunisia to Parliament.
Federal Council approves new social security agreement between Switzerland and the United Kingdom
The Federal Council approved a new social security agreement between Switzerland and the United Kingdom on 11 August 2021.
Taxation of capital benefits in the Canton of Zurich
The taxation of lump-sum benefits on withdrawals from the pension fund or the third pillar will be reduced in the canton of Zurich from the beginning of 2022 in order to take account of higher life expectancy and lower conversion rates in occupational pension provision.
National Council adopts motion "Enabling purchases under Pillar 3a
In its session of 2 June 2020, the National Council adopted the motion "Enabling Pillar 3a purchases".
FTA publishes circular "Interest rates in the area of direct federal tax for the calendar year 2020 / maximum pillar 3a deductions in the tax year 2020".
On 22 October 2019, the Federal Tax Administration (FTA) published the circular "Interest rates in the area of direct federal tax for the calendar year 2020 / maximum pillar 3a deductions in the tax year 2020".
Increase in tax deductions for health insurance premiums
The Commission has also discussed two motions calling for an increase in the deductions for health insurance premiums in direct federal tax. The Motion Grin (17,3171), which would like to almost double the current deductions, was transferred with 9 to 3 votes. For the majority of commission members, health insurance premiums are compulsory charges and part of the unavoidable cost of living. Higher deductions are justified by this and by the strong growth in premiums over the last few years. A minority rejects the motion because higher incomes would benefit disproportionately. The motion Lehmann/Regazzi (15,4027), which wants to make self-paid health insurance premiums fully tax deductible according to income, was rejected by 8 votes to 4. The gradation is problematic and complicates the tax system.
Social security aspects in personal companies
Workshop on "Social Security Aspects in Personally Owned Companies" by Petra Caminada and Moritz Seiler on the occasion of the ISIS seminar "Taxation of Shareholder and Company in Personally Owned Companies", September 18-19, 2023.
Income tax and social security aspects of corporate restructuring
Workshop on "Income Tax and Social Security Aspects of Corporate Restructuring" by Tabea Nyfeler and Severine Vogel on the occasion of the ISIS seminar "Corporate Restructuring" on August 29, 2023.
Pensions and insurance - from the employer's and employee's perspective (2023)
Workshop on the topics of pension plans and insurance from the employer and employee perspective by Andrea Opel and Andrea Hildebrand on the occasion of the ISIS seminar "Corporate Tax Law 2023" on June 19/20, 2023.