Tax & social security: Preliminary Project LEADS

New publication on our internet website

During the COVID 19 pandemic, many employees were forced to work from home. This highlighted the fact that it was perfectly possible to work well and just as efficiently from home.  What’s more, it turned out that teleworking also made it easier to reconcile the difficult balance between private and professional life. As a result, many employers in Switzerland (and around the world) have decided, not without consequence, to introduce in-house working from home policies. While working from home poses few legal problems when carried out within the same country (country of work = country of residence), the same cannot be said when the country of work is different from the country of residence.  This raises problems both in terms of the application of social security rules and of national and international tax law…read more