Social security contributions for company directors in the EU

If a director of a Swiss public limited company is domiciled abroad, it is necessary to clarify how the statutory social security rules should be regulated.

If the company director lives in the EU and exercises exclusively a self-employed activity in their state of residence, while also acting as a member of the board of directors of a Swiss company, they are subject to Swiss social security law in respect of all of their earned income (from the EU and Switzerland). Caution: each country has a different interpretation of what constitutes a self-employed activity.

The social security agreement between Switzerland and the EU also stipulates that, in the event of a conflict between the activities carried out by a person as an employee and as a self-employed person, the laws of the country in which the activities performed as an employee are carried out shall apply.

We would be happy to help you determine your personal situation at an early stage and identify any further clarifications that may be necessary.