Dear Petra, what are your most important takeaways from the seminar?

Petra Caminada: Once again, I realized how complex the issues surrounding international employment relationships are and how difficult it is, especially for employers with few employees and for start-ups, to gain a foothold here. 

The speakers demonstrated this very well with their practical case studies. Whether in tax or social security matters, it was shown once again that early clarification, especially with the relevant tax and/or social security authorities, can save a lot of time, costs and, not least, nerves for all parties involved.

What surprised/pleased you the most?

First and foremost, I was very pleased with the enthusiasm of the speakers during their presentations and the lively exchange with the seminar participants. With their in-depth knowledge, the speakers explained the complex issues very clearly to the participants. 

I was surprised to learn that in cross-border cases, social security contributions may have to be refunded over several years if the employee concerned was subject to the social security system of the wrong country. The reimbursement must be made regardless of whether the person also claimed social security benefits "in the wrong country" during this time.

Which case study was particularly controversial and why?

There was a case for discussion in which an employer in Switzerland commissioned a service provider to act as the official employer for its international employees in the employees' country of residence and to assume the local employer obligations (so-called employer of record). 

This recent development raises a number of questions, particularly with regard to tax and social security law, which have not yet been clarified. For example, the controversial question of whether such employees can even participate in an employee participation program of the employer in Switzerland was discussed.

We would like to thank Petra Caminada for leading this seminar and all the speakers for their exciting workshops: Stéphanie Fuchs, Noëmi Kunz-Schenk, Franziska Stadtherr, Andreas Schiek, Sandro Di Giulio, Alain Friedrich, Jennifer Herren and Dominique Frison.

Missed the seminar? No problem: you can order all the documents individually or as a complete PDF seminar folder here.