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Konrad K Häuptli

ABOUT THE AUTHOR

Konrad Häuptli graduated from the University of Berne, qualified as an attorney-at-law and was admitted to the Bar of the Canton of Berne. He joined HSBC in 2002 after working with Swiss Re for over 20 years. He then went on to work for KENDRIS in 2016 after retiring as former CEO of HSBC’s Trust Companies in Switzerland. Konrad Häuptli is a member of the Advisory Board of the Swiss Association of Trust Companies (SATC) and is also a member of mixed expert groups representing SATC. He has been managing family assets and has been involved in entrepreneurial activities, board assignments as well as private equity investments.
Home Office

by Konrad K Häuptli | Oct 17, 2024 | Regulatory

The case

Yesterday, the Federal Council passed the Federal Act on the Taxation of Teleworking in International Relations, which will enter into force on 1 January 2025. The law regulates the taxation of cross-border commuters who telework in a country other than their country of residence.

Source: FTA

The commentary

The background of this legislative amendment is the growing trend towards teleworking, particularly since the COVID-19 pandemic, which has raised new international tax issues, in particular with cross-border commuters who work in one country but live in a different country. These people have been affected by the previous tax regulations, which often do not specify how teleworking abroad should be treated.

The new law creates a legal basis to ensure that cross-border commuters can be taxed in Switzerland, even if they perform some or all of their work from abroad. The new framework provides clarity and legal certainty, both for the employees concerned as well as for employers.

This publication has been prepared solely for information purposes and is does not constitute a recommendation, a solicitation, or an offer. The information on which this publication is based has been obtained from sources that we believe to be reliable and in good faith, but we have not independently verified such information and no representation or warranty, express or implied, is made as to its accuracy. All expressions of opinion are made as of the date of publication and may be subject to change without notice. k-flash and all related affiliates accepts no liability or responsibility whatsoever for any consequential loss of any kind arising out of the use of this publication or any part of its contents. The use of this publication should not be regarded as a substitute for the exercise by the recipient of his or her own judgment. This publication is not directed to any person in any jurisdictions that prohibit such publication.
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