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.
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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.
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Occupational pension plans: opportunities and limits
Workshop by Peter Lang and Simon Heim on the occasion of the ISIS) seminar on June 7, 2023, entitled "Occupational Pension Plans: Possibilities and Limits".
Freelance work: social security aspects
Workshop by Rolf Lindenmann and Orlando Rabaglio on the occasion of the ISIS) seminar on 09 November 2021 entitled "Freelance work: tax, social security and pension law aspects".
Precautionary measures for freelance work
Workshop by Peter Lang and Simon Heim on the occasion of the ISIS) seminar on 09 November 2021 entitled "Freelance work: tax, social security and pension law aspects".
Seminar folder ISIS)-Seminar "Freelance work: tax, social security and pension law aspects" (2021)
Case studies, detailed solution notes and slides: Here you will receive all the documents of the individual workshops according to the following description from the ISIS) seminar "Freelance work: tax, social security and pension law aspects" from 09 November 2021 under the direction of Ruth Bloch-Riemer.
