{"id":3839,"date":"2024-10-06T12:28:09","date_gmt":"2024-10-06T10:28:09","guid":{"rendered":"https:\/\/www.rister.ch\/?p=3839"},"modified":"2026-08-19T16:03:56","modified_gmt":"2026-08-19T14:03:56","slug":"secondment-procedure-in-switzerland","status":"publish","type":"post","link":"https:\/\/www.rister.ch\/en\/post\/secondment-procedure-in-switzerland\/","title":{"rendered":"Secondment procedure in Switzerland: obligations, notification and taxation for international companies"},"content":{"rendered":"<div class=\"intro-box\">\n<p>The <strong>secondment procedure in Switzerland<\/strong> is an essential process for international companies temporarily sending employees to Switzerland on professional assignments. This mechanism allows employees to <strong>remain under contract with their original employer<\/strong> while working in Switzerland on a <strong>time-limited mission<\/strong>.<\/p>\n<p>The framework is set by the Posted Workers Act (LD\u00e9t): notification filed at least eight days before work starts, Swiss pay and working conditions, a limit of 90 working days per calendar year under the notification procedure, and continued home-country social security through the A1 certificate. Below, discover the key details of the Swiss secondment process and how <a href=\"https:\/\/www.rister.ch\/en\/\">RISTER \u2013 Fiduciary in Geneva<\/a> can assist you every step of the way.<\/p>\n<\/div>\n<div class=\"table-of-contents\">\n<h3>Contents<\/h3>\n<ol>\n<li><a href=\"#complete-guide\">Secondment Procedure in Switzerland: A Complete Guide<\/a><\/li>\n<li><a href=\"#what-is\">What Is a Secondment in Switzerland?<\/a><\/li>\n<li><a href=\"#why-switzerland\">Why Choose Switzerland for International Assignments?<\/a><\/li>\n<li><a href=\"#obligations\">Key Legal and Administrative Obligations<\/a><\/li>\n<li><a href=\"#90-days\">The 90-Day Rule and Work Permits<\/a><\/li>\n<li><a href=\"#social-security\">Social Security: the A1 Certificate and Its Limits<\/a><\/li>\n<li><a href=\"#alternatives\">Secondment, Intra-Group Transfer or Local Hire?<\/a><\/li>\n<li><a href=\"#penalties\">Penalties for Non-Compliance<\/a><\/li>\n<li><a href=\"#practical-cases\">Three Practical Cases from Our Files<\/a><\/li>\n<li><a href=\"#how-rister-helps\">How RISTER \u2013 Fiduciary in Geneva Can Help<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<\/ol>\n<\/div>\n<h2 id=\"complete-guide\">Secondment Procedure in Switzerland: A Complete Guide for International Companies<\/h2>\n<p>International companies planning to send employees to Switzerland on temporary assignments must <strong>understand and comply with Swiss secondment regulations<\/strong>. This well-regulated process allows companies to deploy their staff in Switzerland while <strong>ensuring compliance with local labor, tax, and social security rules<\/strong>. This guide outlines the main aspects of the secondment procedure and explains how <strong>RISTER \u2013 Fiduciary in Geneva<\/strong> can provide comprehensive support.<\/p>\n<h2 id=\"what-is\">What Is a Secondment in Switzerland?<\/h2>\n<p>A <strong>secondment in Switzerland<\/strong> occurs when an international company <strong>temporarily sends employees to work in Switzerland without changing their employment contract<\/strong>. Employees remain under their <strong>home-country employer\u2019s authority<\/strong> and <strong>keep their home-country social security coverage<\/strong>, provided specific bilateral agreements are in place (e.g., the <strong>A1 certificate<\/strong> for EU\/EFTA countries). This arrangement is ideal for <strong>short-term projects<\/strong>, <strong>special market needs<\/strong>, or <strong>specialized expertise<\/strong>.<\/p>\n<p>Two boundaries matter before anything else. First, a secondment is not a <strong>local hire<\/strong>: the employment relationship stays with the foreign employer, and the worker is not integrated into the Swiss labour market. Second \u2014 and this is where files most often go wrong \u2014 a secondment is not <strong>staff leasing<\/strong>. Hiring out workers from abroad to Switzerland is prohibited under Swiss law (art. 12 para. 2 of the Recruitment Act, LSE). Only a genuine posting, performed within a service contract between the foreign employer and its Swiss client, is permitted. Calling an operation a &#8220;secondment&#8221; does not make it lawful: the legal qualification must be checked before any notification is filed.<\/p>\n<p>One terminology note: Swiss law and the federal authorities speak of the <strong>posting of workers<\/strong> where business practice says &#8220;secondment&#8221;. The two describe the same operation \u2014 we use the official vocabulary in our guide to the <a href=\"https:\/\/www.rister.ch\/en\/post\/posting-of-workers-to-switzerland\/attachment\/posting-of-workers-to-switzerland\/\">posting of workers to Switzerland and the obligations of a foreign employer<\/a>.<\/p>\n<h2 id=\"why-switzerland\">Why Choose Switzerland for International Assignments?<\/h2>\n<p>Switzerland offers numerous advantages to international companies expanding in Europe:<\/p>\n<ul>\n<li>A <strong>stable and competitive economy<\/strong><\/li>\n<li>A <strong>robust legal and regulatory framework<\/strong><\/li>\n<li><strong>First-class infrastructure<\/strong><\/li>\n<li>A strategic location fostering trade and collaboration with both the <strong>European Union (EU)<\/strong> and the <strong>European Free Trade Association (EFTA)<\/strong><\/li>\n<\/ul>\n<p>These factors make Switzerland a <strong>prime hub for cross-border projects and international operations<\/strong>.<\/p>\n<h2 id=\"obligations\">Key Legal and Administrative Obligations for International Companies<\/h2>\n<p>International companies must meet specific obligations before and during a secondment to Switzerland. They flow from the Posted Workers Act (LD\u00e9t, SR 823.20) and its implementing ordinance, which require the foreign employer to guarantee the minimum Swiss pay and working conditions from the first day of the assignment.<\/p>\n<h3>1. Advance Notification to Swiss Authorities<\/h3>\n<p>A <strong>pre-departure notification<\/strong> must be submitted to the competent <strong>cantonal authority<\/strong> <strong>at least 8 days before the assignment begins<\/strong>. This notice must include:<\/p>\n<ul>\n<li>Employee details<\/li>\n<li>The purpose of the mission<\/li>\n<li>The planned duration of stay<\/li>\n<\/ul>\n<p>Two thresholds are frequently confused. The eight days above are a <strong>waiting period before work starts<\/strong>. Separately, assignments totalling <strong>eight working days or less per calendar year<\/strong> are exempt from notification altogether \u2014 except in the sensitive sectors, where notification is due from day one:<\/p>\n<div class=\"rister-table-wrap\">\n<table class=\"rister-table\">\n<thead>\n<tr>\n<th>Situation<\/th>\n<th>Obligation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to 8 working days per calendar year (ordinary sectors)<\/td>\n<td>No notification<\/td>\n<\/tr>\n<tr>\n<td>More than 8 working days per calendar year<\/td>\n<td>Online notification, at least 8 days before work starts<\/td>\n<\/tr>\n<tr>\n<td>Construction, civil engineering and finishing trades, hospitality and catering, cleaning, surveillance and security, itinerant trade, landscaping<\/td>\n<td>Notification from day one<\/td>\n<\/tr>\n<tr>\n<td>More than 90 working days per calendar year<\/td>\n<td>Work authorisation required \u2014 the notification procedure no longer applies<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"rister-caption\">Notification duties by duration and sector. Source: SEM \/ SECO.<\/p>\n<\/div>\n<p>Since 17 March 2025, short-term work notifications are filed exclusively through the Confederation\u2019s online portal. We set out each step \u2014 the portal, the documents to prepare, the mistakes that trigger inspections \u2014 in our guide to the <a href=\"https:\/\/www.rister.ch\/en\/post\/notification-procedure-switzerland\/\">notification procedure for short-term work in Switzerland<\/a>.<\/p>\n<h3>2. Compliance with Swiss Working Conditions<\/h3>\n<p>Companies must ensure seconded employees enjoy <strong>working conditions equivalent to Swiss standards<\/strong>, including:<\/p>\n<ul>\n<li><strong>Minimum wages<\/strong> set by law or collective labor agreements<\/li>\n<li><strong>Compliance with collective bargaining agreements<\/strong> where applicable<\/li>\n<li><strong>Health and safety regulations<\/strong><\/li>\n<li>Legal working hours and employee protections<\/li>\n<\/ul>\n<p>Specific salary conditions may vary by industry, so <strong>careful review is critical<\/strong>.<\/p>\n<p>Beyond pay, the LD\u00e9t also imposes minimum <strong>rest periods, holiday entitlement, equal treatment between women and men<\/strong> and, where the employer provides accommodation, <strong>decent housing conditions<\/strong>. Travel, board and lodging costs linked to the posting must be reimbursed <strong>separately from the salary<\/strong> \u2014 deducting them from gross pay is one of the most common findings in joint committee inspections.<\/p>\n<p>Two different tools are used to check wages, and confusing them is a frequent source of error: the <strong>minimum wage calculator<\/strong> verifies the binding minimums of extended collective agreements and cantonal law, whereas the <strong>national salary calculator<\/strong> only provides a non-binding statistical range for customary salaries.<\/p>\n<div class=\"conseil-rister\">\n<h4>RISTER\u00ae advice<\/h4>\n<p>In the files we handle, the friction point is rarely the notification itself \u2014 it is justifying the wage. Posting allowances mixed into gross pay, accommodation wrongly deducted, an extended collective agreement not identified: have the wage calculation validated before you notify, not after a joint committee inspection.<\/p>\n<\/div>\n<h3>3. Social Security Affiliation<\/h3>\n<p>Seconded employees may <strong>remain covered by their home-country social security system<\/strong> during their Swiss mission if the appropriate agreements apply.<\/p>\n<ul>\n<li>For EU\/EFTA countries: <strong>A1 certificate<\/strong> required<\/li>\n<li>For non-EU\/EFTA countries: Applicable <strong>bilateral social security agreements<\/strong> may apply<\/li>\n<\/ul>\n<h3>4. Work Permit Requirements<\/h3>\n<p>When seconding <strong>non-EU\/EFTA nationals<\/strong>, a <strong>Swiss work permit<\/strong> is typically required. The exact procedure varies depending on the <strong>length of stay<\/strong> and the <strong>type of activity performed<\/strong>.<\/p>\n<p>One nuance is worth knowing: a third-country national <strong>employed by an EU\/EFTA company<\/strong> may still use the notification procedure, provided they have been integrated into that country\u2019s regular labour market for at least 12 months before the posting.<\/p>\n<h3>5. Taxation of Seconded Employees<\/h3>\n<p>Seconded employees <strong>may become subject to Swiss income tax or withholding tax<\/strong>, depending on their <strong>length of stay<\/strong> and the <strong>nature of their duties<\/strong>. Switzerland\u2019s extensive network of <strong>double taxation treaties<\/strong> ensures employees are <strong>not taxed twice on the same income<\/strong>, provided the correct procedure is followed.<\/p>\n<h3>6. Swiss VAT (Value Added Tax)<\/h3>\n<p>If an international company <strong>seconds employees or provides services in Switzerland<\/strong>, it may be <strong>liable for <a href=\"https:\/\/www.rister.ch\/en\/post\/value-added-tax-vat-in-switzerland-2025-2026\/\">Swiss VAT<\/a><\/strong>.<\/p>\n<ul>\n<li><strong>Threshold<\/strong>: Global annual taxable turnover of <strong>CHF 100,000<\/strong><\/li>\n<li><strong>Obligation<\/strong>: Register with the <strong>Federal Tax Administration (FTA)<\/strong>, then <strong>charge, collect, and remit VAT<\/strong> on taxable services<\/li>\n<li><strong>Standard VAT rate<\/strong>: <strong>8.1 %<\/strong><\/li>\n<\/ul>\n<p>For efficient VAT management, expert guidance is recommended. A foreign company liable for Swiss VAT without a seat or permanent establishment in Switzerland must also appoint a <a href=\"https:\/\/www.rister.ch\/en\/service\/fiscal-representative-for-vat-in-switzerland-geneva\/\">fiscal representative domiciled in Switzerland<\/a>.<\/p>\n<h2 id=\"90-days\">The 90-Day Rule and Work Permits<\/h2>\n<p>Cross-border service provision is liberalised up to <strong>90 working days per calendar year<\/strong> under the Agreement on the Free Movement of Persons. The quota applies to the <strong>posting company<\/strong> and to <strong>each posted worker<\/strong> \u2014 a distinction that catches out companies rotating several teams on the same project.<\/p>\n<p>Beyond that ceiling, the notification procedure no longer covers the assignment. A <strong>work authorisation<\/strong> must be requested \u2014 typically a short-term L permit, or a B permit for longer assignments. Two points deserve emphasis: there is <strong>no entitlement<\/strong> to provide the service beyond 90 days under the Agreement, and the decision rests with the <strong>cantonal authority<\/strong>, sometimes within annual quotas. A complete, well-documented file is what makes the difference.<\/p>\n<h2 id=\"social-security\">Social Security: the A1 Certificate and Its Limits<\/h2>\n<p>The A1 certificate is the document that keeps a posted worker affiliated to their home-country social security scheme, avoiding double contributions. It must be requested from the competent institution in the home country (in France, URSSAF; in Italy, INPS) <strong>before the assignment begins<\/strong>, and be available for inspection in Switzerland at any time.<\/p>\n<p>Under Regulation (EC) No 883\/2004, the standard posting period is <strong>24 months<\/strong>. Beyond it, an exemption agreement between the competent authorities of both states may extend the coverage, but it must be requested and justified \u2014 it is not automatic. For third countries, the applicable bilateral agreement determines both the certificate to be used and the maximum duration, which varies from one treaty to another.<\/p>\n<p>A related point often missed: even where the worker remains covered abroad, <strong>Swiss compulsory health insurance<\/strong> may apply once they reside in Switzerland. An exemption can be requested where the conditions are met and the situation is duly documented.<\/p>\n<h2 id=\"alternatives\">Secondment, Intra-Group Transfer or Local Hire?<\/h2>\n<p>Posting is not always the right structure. Three routes exist, and the choice drives the whole administrative and tax treatment:<\/p>\n<div class=\"rister-table-wrap\">\n<table class=\"rister-table\">\n<thead>\n<tr>\n<th>Route<\/th>\n<th>Employment contract<\/th>\n<th>Social security<\/th>\n<th>Suited to<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Secondment<\/strong><\/td>\n<td>Kept with the foreign employer<\/td>\n<td>Home country (A1, 24 months as a rule)<\/td>\n<td>Temporary assignments, projects, after-sales service<\/td>\n<\/tr>\n<tr>\n<td><strong>Intra-group transfer<\/strong><\/td>\n<td>Contract with the Swiss entity, or addendum<\/td>\n<td>Switzerland (AHV\/IV\/BVG)<\/td>\n<td>Managers and specialists moved to a subsidiary<\/td>\n<\/tr>\n<tr>\n<td><strong>Local hire<\/strong><\/td>\n<td>Swiss employment contract<\/td>\n<td>Switzerland (AHV\/IV\/BVG)<\/td>\n<td>Permanent activity, branch or subsidiary<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"rister-caption\">Secondment, intra-group transfer and local hire: three distinct frameworks.<\/p>\n<\/div>\n<p>The advantages of a secondment \u2014 contractual continuity, no double contributions, quick implementation \u2014 come with real drawbacks: a capped duration, the administrative burden of notification and wage documentation, and exposure to joint committee inspections. Beyond 24 months, or once the assignment becomes structural, establishing a credible Swiss presence (branch or subsidiary) is usually the sounder route.<\/p>\n<h2 id=\"penalties\">Penalties for Non-Compliance<\/h2>\n<p>Failure to comply with the posting rules is sanctioned independently of the quality of the work performed:<\/p>\n<ul>\n<li>an <strong>administrative fine of up to CHF 5,000<\/strong> for a missing, late or inaccurate notification;<\/li>\n<li>a <strong>fine of up to CHF 30,000<\/strong> for breaching the minimum pay and working conditions (art. 9 LD\u00e9t);<\/li>\n<li>a <strong>ban on providing services in Switzerland of one to five years<\/strong> for a serious breach or a repeat offence, with entry on SECO\u2019s public list \u2014 which names, among others, the companies subject to such a ban and can be consulted by any Swiss client;<\/li>\n<li><strong>back-pay claims, inspection fees, contractual penalties and collective agreement contributions<\/strong>, plus a <strong>deposit<\/strong> where the applicable agreement requires one before work starts.<\/li>\n<\/ul>\n<h2 id=\"practical-cases\">Three Practical Cases from Our Files<\/h2>\n<p>In our experience of posting foreign workers to Switzerland, we regularly face situations that require a specific analysis depending on the duration of the assignment, the structure of the company and each worker\u2019s circumstances. Three cases come up frequently.<\/p>\n<h3>Case 1 \u2014 Posting by a Company Established in the EU<\/h3>\n<p>A foreign company established in the European Union posts its own workers \u2014 also EU nationals \u2014 to Switzerland to carry out an assignment for its Swiss client. The assignment is scheduled to last one year within the same calendar year, in line with the service contract between the foreign company and its Swiss client.<\/p>\n<p>In this type of situation, we know from the outset that the assignment will exceed 90 days within the calendar year. The procedure is therefore organised in two stages.<\/p>\n<p><strong>First stage: the simplified procedure.<\/strong> The workers are first notified under the simplified short-term procedure (a maximum of 90 days per calendar year). For each worker, a simplified posting notification is filed together with an A1 form confirming continued affiliation to the home-country social security scheme. During the period covered by the simplified procedure, the posted worker may reside in the country of their choice.<\/p>\n<p><strong>Second stage: the L permit application.<\/strong> Once the 90-day period covered by the simplified procedure has come to an end, an L permit application is filed to cover the remainder of the assignment in Switzerland. Under this procedure the worker must reside in Switzerland, so the employer makes accommodation available in Switzerland to allow them to meet this condition.<\/p>\n<p>Even where the worker resides in Switzerland, they may under certain conditions remain subject to the social security scheme of the country in which their employer is established. An application for exemption from compulsory Swiss health insurance may also be filed, and may be granted where all the required conditions are met and the situation is duly justified before the competent authorities.<\/p>\n<h3>Case 2 \u2014 Posting Involving a Foreign Subcontractor<\/h3>\n<p>A second frequent case involves a company established in the European Union that posts its own workers to Switzerland while also using one or more foreign subcontractors. The subcontractor acts on the basis of a subcontracting agreement and is a legally distinct entity from the main company.<\/p>\n<p>It is therefore essential to treat the subcontractor as an independent entity. When the subcontractor in turn posts its own workers to Switzerland, it must complete the necessary formalities for those workers following the same posting logic, independently of the steps taken by the main company.<\/p>\n<p>In other words, each company must be considered separately for the workers it posts to Switzerland. This distinction matters particularly where several foreign companies are involved in the same Swiss assignment, since the administrative obligations must be examined for each entity concerned.<\/p>\n<h3>Case 3 \u2014 Posting by a Company Established in Northern Ireland with British Workers<\/h3>\n<p>A third specific case concerns a company established in Northern Ireland posting its own workers \u2014 also British nationals \u2014 to Switzerland.<\/p>\n<p>Since Brexit, British nationals are no longer treated as EU nationals and the Agreement on the Free Movement of Persons between Switzerland and the EU no longer applies to relations with the United Kingdom. The situation must therefore be handled under the rules applicable to service providers from the United Kingdom.<\/p>\n<p>In this context, Switzerland and the United Kingdom concluded a temporary agreement on services mobility. It allows workers posted by a company established in the United Kingdom to use the notification procedure for services of up to 90 actual working days per calendar year. Where a company established in Northern Ireland posts British workers to Switzerland for a short assignment, a notification may therefore be filed, subject to the applicable conditions being met.<\/p>\n<p><strong>Where the assignment exceeds 90 days.<\/strong> Where the planned assignment in Switzerland exceeds 90 days per calendar year, the notification procedure can no longer cover the entire assignment. A work authorisation application must then be filed with the competent cantonal authority. The admission conditions applicable to British nationals must be examined in the light of the length of the assignment, the company\u2019s situation and that of each worker.<\/p>\n<p>It is also important to distinguish the duration of the service provision in Switzerland from the duration of stay within the Schengen area. Even where a person benefits from the notification procedure for a service provision, the rules on the stay of third-country nationals in the Schengen area continue to apply.<\/p>\n<p>For a company established in Northern Ireland, we check in particular each worker\u2019s nationality, their integration into the British labour market and the length and nature of the planned assignment in Switzerland. The services mobility agreement also lays down specific conditions for workers who are not British nationals: for third-country or EU\/EFTA nationals posted from the United Kingdom, their prior integration into the regular British labour market must be examined.<\/p>\n<div class=\"important-box\">\n<h4>A case-by-case approach<\/h4>\n<p>It is important to stress that posting situations cannot always be handled in a standardised way. <strong>Each file must be analysed case by case<\/strong>, taking into account the situation of the posting company, the nature and duration of the assignment, and the individual circumstances of each worker.<\/p>\n<\/div>\n<h2 id=\"how-rister-helps\">How RISTER \u2013 Fiduciary in Geneva Can Help<\/h2>\n<p>Managing Swiss secondments can be complex. <strong>RISTER \u2013 Fiduciary in Geneva<\/strong> provides <strong>end-to-end support<\/strong>, ensuring that companies remain fully compliant through its <a href=\"https:\/\/www.rister.ch\/en\/service\/secondment-management-switzerland\/\">posted workers management service<\/a>.<\/p>\n<h3>RISTER\u2019s Key Services<\/h3>\n<ul>\n<li><strong>Secondment notifications<\/strong>: Preparing and submitting all required notices to Swiss cantonal authorities<\/li>\n<li><strong>Swiss labor law and collective agreement advice<\/strong>: <a href=\"https:\/\/www.rister.ch\/en\/service\/general-administration-geneva\/\">Ensuring compliance with salary, working-time, and labor-rights requirements<\/a><\/li>\n<li><strong>Tax and social security optimization<\/strong>: Structuring assignments to prevent double taxation and maintain proper social security coverage<\/li>\n<li><strong>Work permit assistance<\/strong>: Managing applications and approvals for non-EU\/EFTA employees<\/li>\n<li><strong>Swiss VAT management<\/strong>: <a href=\"https:\/\/www.rister.ch\/en\/service\/fiscal-representative-for-vat-in-switzerland-geneva\/\">Registration, invoicing, and periodic VAT reporting<\/a><\/li>\n<\/ul>\n<p>With extensive legal and tax expertise, <strong>RISTER ensures your international assignments in Switzerland are both efficient and fully compliant<\/strong>.<\/p>\n<section id=\"faq\">\n<h2>FAQ \u2013 Secondment in Switzerland for International Companies<\/h2>\n<div class=\"question\">\n<h3>What is a Secondment in Switzerland?<\/h3>\n<p>It is the arrangement where an <strong>international company temporarily assigns employees to work in Switzerland<\/strong> while they remain under their <strong>original employment contract<\/strong> and <strong>home-country social security coverage<\/strong> (e.g., EU\/EFTA <strong>A1 certificate<\/strong>). This model suits <strong>short-term projects and specialized missions<\/strong>.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>Why Choose Switzerland for International Assignments?<\/h3>\n<p>Switzerland provides a <strong>stable economy<\/strong>, <strong>strong legal framework<\/strong>, and <strong>excellent infrastructure<\/strong>. Its <strong>proximity to the EU and EFTA<\/strong> simplifies trade and administration, making it a <strong>strategic European hub<\/strong>.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>What is the 8-day rule in Switzerland?<\/h3>\n<p>Two distinct rules use the same figure. First, where a notification is required, it must be filed <strong>at least eight days before work starts<\/strong>. Second, assignments totalling <strong>eight working days or less per calendar year<\/strong> are exempt from notification \u2014 except in construction, hospitality and catering, cleaning, security and itinerant trade, where notification is due from the first day regardless of duration.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>How long can a secondment to Switzerland last?<\/h3>\n<p>Under the notification procedure, a posting is limited to <strong>90 actual working days per calendar year<\/strong>, counted per company and per worker. Beyond that, a work authorisation must be requested from the cantonal authority, with no automatic entitlement to obtain it. For social security purposes, the standard posting period under EU\/EFTA rules is <strong>24 months<\/strong>, extendable only by agreement between the competent authorities.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>What Are the Main Compliance Obligations?<\/h3>\n<p>International companies must ensure:<\/p>\n<ul>\n<li><strong>Advance notification<\/strong> to the relevant canton at least 8 days before the assignment starts<\/li>\n<li><strong>Swiss working conditions<\/strong>, including minimum wages and collective agreements<\/li>\n<li><strong>Social security coverage<\/strong> under home-country law (A1 or bilateral agreement)<\/li>\n<li><strong>Work permits<\/strong> for non-EU\/EFTA employees<\/li>\n<li><strong>Correct taxation<\/strong>, using double tax treaties to avoid dual taxation<\/li>\n<\/ul><\/div>\n<div class=\"question\">\n<h3>Is staff leasing from abroad to Switzerland allowed?<\/h3>\n<p>No. Hiring out workers from abroad to Switzerland is <strong>prohibited<\/strong> under art. 12 para. 2 of the Recruitment Act (LSE). Only a genuine posting carried out within a service contract between the foreign employer and its Swiss client is lawful. The legal qualification of the operation should be verified before any notification is filed, since an arrangement labelled as a secondment may in fact amount to unlawful staff leasing.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>When Must a Company Register for Swiss VAT?<\/h3>\n<p>If <strong>global taxable turnover exceeds CHF 100,000<\/strong>, registration with the <strong>Federal Tax Administration<\/strong> is mandatory. The company must then <strong>charge, collect, and remit VAT<\/strong> at the <strong>8.1 % standard rate<\/strong>, unless exempt. A foreign company without a Swiss seat or permanent establishment must also appoint a fiscal representative domiciled in Switzerland.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>What Are the Key Steps for a Compliant Secondment?<\/h3>\n<ol>\n<li>Assess the project\u2019s scope, duration, and workforce.<\/li>\n<li>Notify cantonal authorities at least 8 days before deployment.<\/li>\n<li>Ensure compliance with Swiss wage and labor standards.<\/li>\n<li>Arrange social security coverage (A1 or equivalent).<\/li>\n<li>Obtain work permits for non-EU\/EFTA staff.<\/li>\n<li>Determine VAT obligations and register if required.<\/li>\n<\/ol><\/div>\n<div class=\"question\">\n<h3>What Are the Risks of Non-Compliance?<\/h3>\n<p>Failure to comply may result in:<\/p>\n<ul>\n<li><strong>A fine of up to CHF 5,000<\/strong> for a missing or late notification<\/li>\n<li><strong>A fine of up to CHF 30,000<\/strong> for breaching minimum pay and working conditions<\/li>\n<li><strong>A ban on providing services in Switzerland of one to five years<\/strong> for serious or repeated breaches<\/li>\n<li><strong>Back payments of social security contributions and VAT<\/strong>, inspection fees and collective agreement penalties<\/li>\n<\/ul><\/div>\n<div class=\"question\">\n<h3>How to Avoid Double Taxation?<\/h3>\n<p>Switzerland\u2019s <strong>double taxation treaties<\/strong> specify where taxes are owed and prevent dual taxation. A <strong>pre-assignment tax review<\/strong> is highly recommended.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>How Can RISTER \u2013 Fiduciary in Geneva Assist?<\/h3>\n<p>RISTER offers:<\/p>\n<ul>\n<li><strong>Official secondment notifications<\/strong><\/li>\n<li><strong>Swiss labor and collective agreement compliance<\/strong><\/li>\n<li><strong>Tax and social security planning<\/strong><\/li>\n<li><strong>Work permit management<\/strong><\/li>\n<li><strong>Swiss VAT registration and reporting<\/strong><\/li>\n<\/ul>\n<p>With <strong>in-depth legal and fiscal expertise<\/strong>, RISTER ensures <strong>full compliance<\/strong> and <strong>streamlined administration<\/strong>.<\/p>\n<\/p><\/div>\n<div class=\"question\">\n<h3>When Should You Contact RISTER?<\/h3>\n<p><strong>At the earliest planning stage<\/strong>\u2014ideally <strong>weeks before the assignment begins<\/strong>\u2014to secure smooth processing of notifications, VAT obligations, and work permits. A <strong>Swiss secondment<\/strong> is a <strong>flexible, secure solution<\/strong> for international companies, but success requires <strong>strict compliance with Swiss labor, tax, VAT, and social security rules<\/strong>. Partnering with <strong>RISTER \u2013 Fiduciary in Geneva<\/strong> guarantees a rigorously prepared and fully compliant secondment process.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"sources\">\n<h2>Sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/2003\/231\/en\" target=\"_blank\" rel=\"noopener\">Federal Act on Posted Workers (LD\u00e9t), SR 823.20 \u2014 Fedlex<\/a><\/li>\n<li><a href=\"https:\/\/www.sem.admin.ch\/sem\/en\/home\/themen\/fza_schweiz-eu-efta\/meldeverfahren.html\" target=\"_blank\" rel=\"noopener\">SEM \u2014 Notification procedure for short-term work in Switzerland<\/a><\/li>\n<li><a href=\"https:\/\/www.seco.admin.ch\/seco\/en\/home\/Arbeit\/Personenfreizugigkeit_Arbeitsbeziehungen.html\" target=\"_blank\" rel=\"noopener\">SECO \u2014 Free movement of persons and accompanying measures<\/a><\/li>\n<li><a href=\"https:\/\/www.bsv.admin.ch\/bsv\/en\/home\/social-insurance\/int_abkommen.html\" target=\"_blank\" rel=\"noopener\">FSIO \u2014 International social security agreements<\/a><\/li>\n<li><a href=\"https:\/\/www.estv.admin.ch\/estv\/en\/home\/value-added-tax.html\" target=\"_blank\" rel=\"noopener\">FTA \u2014 VAT liability of foreign companies<\/a><\/li>\n<\/ul>\n<\/section>\n<div class=\"conclusion-box\">\n<h2>Summary: The Importance of Proper Secondment Management<\/h2>\n<p>The <strong>secondment process in Switzerland<\/strong> is highly regulated and demands <strong>thorough knowledge of Swiss labor, tax, and social security law<\/strong>. Companies must pay special attention to:<\/p>\n<ul>\n<li><strong>Advance notifications<\/strong><\/li>\n<li><strong>Employment conditions and wages<\/strong><\/li>\n<li><strong>Taxation and double taxation treaties<\/strong><\/li>\n<li><strong>Swiss VAT compliance<\/strong><\/li>\n<\/ul>\n<p>By partnering with <strong>RISTER \u2013 Fiduciary in Geneva<\/strong>, businesses gain a <strong>trusted, experienced advisor<\/strong> to navigate every step, <strong>avoid administrative pitfalls<\/strong>, and <strong>optimize costs<\/strong>. <a href=\"https:\/\/www.rister.ch\/en\/contact\/\">Contact RISTER \u2013 Fiduciary in Geneva<\/a> today to secure expert guidance for your secondment projects in Switzerland.<\/p>\n<\/div>\n<div class=\"rister-article-footer\">\n<p>Discover our services:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.rister.ch\/en\/service\/secondment-management-switzerland\/\">Posted workers management in Switzerland<\/a><\/li>\n<li><a href=\"https:\/\/www.rister.ch\/en\/service\/general-administration-geneva\/\">General administration, accounting and payroll<\/a><\/li>\n<li><a href=\"https:\/\/www.rister.ch\/en\/service\/fiscal-representative-for-vat-in-switzerland-geneva\/\">VAT fiscal representative in Switzerland<\/a><\/li>\n<li><a href=\"https:\/\/www.rister.ch\/en\/contact\/\">Contact our experts<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The secondment procedure in Switzerland is an essential process for international companies temporarily sending employees to Switzerland on professional assignments. This mechanism allows employees to remain under contract with their original employer while working in Switzerland on a time-limited mission.<\/p>\n","protected":false},"author":3,"featured_media":1328,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3839","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"rank_math":{"rank_math_title":"Secondment in Switzerland: the complete guide | RISTER","rank_math_description":"The secondment procedure in Switzerland is an essential process for international companies temporarily sending employees to Switzerland","rank_math_focus_keyword":"Secondment Procedure in Switzerland"},"acf":[],"_links":{"self":[{"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/posts\/3839","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/comments?post=3839"}],"version-history":[{"count":0,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/posts\/3839\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/media\/1328"}],"wp:attachment":[{"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/media?parent=3839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/categories?post=3839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rister.ch\/en\/wp-json\/wp\/v2\/tags?post=3839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}