Articles
The Federal Council brought the Federal Act on the Taxation of Teleworking in International Relations into force on January 1, 2025.
The law ensures that the Swiss tax authorities can tax the earned income of foreign employees who telework for a Swiss company in their country of residence - however, limited to Switzerland's five neighboring countries. Previously, the country in which the work was physically carried out was generally responsible for taxation in accordance with double taxation agreements.
Employees domiciled abroad who work for a company in Switzerland are subject to withholding tax. The employer is responsible for the correct handling of this tax.
How will employment law regulation change in 2025?
Streichenberg | Dec 2024
SWITZERLAND – 2025 quotas for new work permit applications are announced.
Newland Chase | Dec 2024
News Sources
SHRM Online: Global HR News
SHRM Global HR Monthly Newsletter: Subscribe
ABYZ News Links: Switzerland Newspapers and News Media
GlobeSmart: Switzerland Country Guide via SHRM Online
SHRM's partnership with Aperian Global provides SHRM members with access to GlobeSmart, an online learning platform that promotes global collaboration and inclusion. Through GlobeSmart, SHRM members can access information on working in globally diverse environments with people from different cultures. In addition, members can also access global employment law information through the Employment Law Alliance's Global Employer Handbook.
Access: Included with your SHRM membership. See this HRQA for instructions.
Brightmine™ HR & Compliance Centre: Switzerland HR and Employment Law Guide via SHRMStore
Brightmine authoritative and reliable country and territory HR and Employment Law Guides help HR professionals with responsibilities for staff outside of the United States navigate the challenges of being a global employer.
Access: Purchase Brightmine Switzerland HR and Employment Law Guide in SHRMStore.
Additional Employment Law Resources
Switzerland Employment and Labor Law
International Comparative Legal Guides
Global Guide Quarterly (You can refine search results by country and more in the toolbar on the right.)
Littler
Switzerland Employment Guide
DLA Piper
Employment Law Overview Switzerland
Starting a business in Switzerland
L&E Global
Law Firm Resources
JD Supra: Switzerland
Mondaq: Switzerland
Additional Guides
CIA World Factbook: Switzerland
World Travel Guide: Switzerland
SHRM Members' Survey
Tell us what you think about the Express Request self-service feature in a few quick questions.
An organization run by AI is not a futuristic concept. Such technology is already a part of many workplaces and will continue to shape the labor market and HR. Here's how employers and employees can successfully manage generative AI and other AI-powered systems.
Related Content
HR must always include human intelligence and oversight of AI in decision-making in hiring and firing, a legal expert said at SHRM24. She added that HR can ensure compliance by meeting the strictest AI standards, which will be in Colorado’s upcoming AI law.
The proliferation of artificial intelligence in the workplace, and the ensuing expected increase in productivity and efficiency, could help usher in the four-day workweek, some experts predict.
Learn how Marsh McLennan successfully boosts staff well-being with digital tools, improving productivity and work satisfaction for more than 20,000 employees.