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On 16 July 2020, the European Court of Justice annulled the EU-US Privacy Shield.
02. October 2020

EU-US Privacy Shield annulled by the European Court of Justice

As a result, the EU can classify Switzerland’s level of data protection as insufficient, which would have an enormous impact on the export of personal data.

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Managers (home office) must update the respective deadlines for the social security obligations for employees who are resident abroad and working from home.
04. August 2020

Continuing to work from home

It is important to consider social security, tax and legal issues if your employees will continue to work from home – especially if they are resident abroad. The current flexibility with regard to social insurance obligations will not last indefinitely.

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On 9 April 2019, the Swiss Federal Supreme Court ruled that sales of emission-reduction certificates should be subject to new tax regulations.
02. June 2020

Climate protection and VAT – new Federal Supreme Court ruling

In 2019, the Federal Supreme Court issued a tax-related ruling with regard to CER and VER emission-reduction certificates.

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Whether electronically, in writing or in person – you must apply to the AHV in order to draw your pension.
04. May 2020

Pension payments from the AHV must be requested in advance

The AHV is an insurance fund and must be notified about the occurrence of “relevant events”. Reaching retirement age is deemed a relevant event.

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If no lasting power of attorney exists, the management of the person’s assets and property, and if applicable, even their company, may be taken over by the Child and Adult Protection Authority (Kindes- und Erwachsenenschutzbehörde, or KESB).
01. April 2020

Loss of mental capacity – how to protect yourself against state intervention

A lasting power of attorney is more comprehensive than a “living will” and “end-of-life arrangements”. REFIDAR MOOR STEPHENS has compiled all the relevant points for you in our new “Pension Set”.

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Reduced-hours compensation (KAE) is a component of unemployment insurance (ALV) and is designed to help employees cope with a temporary reduction in their working hours or cessation of their work.
18. March 2020

When is my company entitled to compensation for the coronavirus pandemic?

The Swiss government is providing CHF 10 billion in emergency aid for affected companies, with the goal of rapidly alleviating the economic impact of the pandemic. Who is entitled to receive compensation and what are the next steps?

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REFIDAR MOORE STEPHENS, Glattbrugg prüft für Sie frühzeitig, wie sich die Situation für Sie persönlich darstellt und welche weitergehenden Abklärungen zu treffen sind.
01. March 2020

Social security contributions for company directors in the EU

The social security agreement between Switzerland and the EU stipulates that, in the event of a conflict between the activities carried out by an individual 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.

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REFIDAR MOORE STEPHENS, Glattbrugg empfiehlt, sich auch beim Einkauf in eine Pensionskasse genau hinzuschauen.
01. February 2020

Man succeeds in making his partner his pension-fund beneficiary – despite different residences

The Social Insurance Court of the Canton of Zurich has upheld an employee’s complaint and ruled that a common residence is not necessary according to the pension fund regulations.

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Angestellte mit A1-Bescheinigung wartet auf Grenzkontrolle
06. January 2020

The EU has tightened controls on A1 certificates since 1 January 2019

Anyone who is employed temporarily in an EU member state must carry an A1 certificate.

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Unternehmensdomizil wechseln
12. September 2019

Move registered office to canton with lower tax rates? But then do it properly!

Reduced tax rates in different cantons stimulate competition between the locations. A change of domicile might be attractive to companies. But, is a change of the statutory relocation sufficient in order to benefit from lower taxation?

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