Demarcation issues regarding social security subordination in an international context

Case 1: Subordination under social security law in the case of two salaried gainful activities in different countries

1. facts of the case

A. is a German citizen and lives in Stuttgart. There, she works for DE AG on a salaried basis. For two days a week, she also works in Basel for CH AG.

Questions

• Where is A. subordinate under social security law?
• How can A. claim the social security contributions in the Swiss
  tax assessment?

Case 2: Subordination under social security law in the case of two salaried gainful activities in different countries

1. facts of the case

B. is a German citizen and lives in Stuttgart. There, he works for DE AG on a salaried basis. For four days a week, he is also employed in Basel for CH AG.

Question

• Where is B. subordinate under social security law?

Case 3: Subordination under social security law in the case of two salaried gainful activities in different states - Home office due to Covid-19

1. facts of the case

Continuation of case 2:

Due to the COVID-19 pandemic, B. only worked from his home office in Stuttgart from March 2020. He also carried out his work for CH AG from home.

Question

• Does the home office activity have an influence on social insurance status?
  on the

Case 4: Withholding tax on lump-sum benefits for pension recipients resident abroad

1. facts of the case

X. was employed by A. AG until 31 May 2019. He then took early retirement. He changed his place of residence to the Republic of Sri Lanka as of 1 May 2019. In June 2019, the A. pension scheme paid X. a lump-sum benefit in the amount of CHF 300,000 less withholding taxes. In an application dated 2 February 2021, X. applied to the tax administration of the Canton of Bern for a refund of the withholding taxes levied.

Questions

• Has the withholding tax been rightly deducted?
• Does X. entitled to their reimbursement?

Case 5: Withholding tax on substitute income in international relations

1. facts of the case

Y. (sel.) is a German citizen with a B permit and has been employed by C. AG since September 2013. Until 31 December 2018, Y. was resident in the canton of Bern. Since 30 September 2017, Y. had been completely unable to work due to illness and transferred his residence to Germany as of 1 January 2019, where he died on 31 March 2019. From January to March 2019, Y. received daily sickness benefits totalling CHF 30,000, as well as back pay of CHF 20,000. Y.'s heirs are requesting a refund of the withholding taxes deducted on these benefits, arguing that Y. was ill at the time and did not meet the requirements for cross-border commuters.

Questions

• Are the heirs entitled to apply for a refund of withholding taxes?
• Are the withholding taxes to be refunded?