SwissHoldings has commented on the consultation draft on the taxation of mobile working (“home office”). This statement was submitted to the Federal Tax Administration on 28 September.
The main points are:
- SwissHoldings welcomes the idea of the Federal Council to introduce a taxation competence for activities of cross-border workers in foreign home offices. However, they reject the proposed comprehensive taxation of all employees of Swiss companies, including those who work permanently abroad. This regulation would lead to double taxation.
- SwissHoldings supports the possibility of home office for foreign cross-border workers, but stresses that the financial impact on the Swiss treasury should be limited.
- The proposed regulation on the taxation of employees with foreign residence in the home office could lead to international double taxation, especially in countries without double taxation agreements.
- SwissHoldings proposes to clarify the consultation proposal and limit it to home office situations in order to prevent taxation in Switzerland in posting situations.
- The extension of taxation competence to self-employed gainful activities is not seen as expedient, as clear legal bases already exist. A double legal basis could lead to ambiguities.
Gabriel Rumo | Director | +41 (0)79 712 20 20
Martin Hess | Head of Taxes and Member of the Executive Board | +41 (0)78 805 04 95