2) Except as regards taxation at source, the type of residence permit issued to the worker is a separate question from their tax status, which should be decided by analysing internal Swiss law and international law. For posted workers there will generally either be no administrative formalities to complete with the immigration authorities, or the employer will be required to file a simple notification (90-day rule). In rare cases, they may be granted a work permit for 4 months or 120 days, and even more rarely they will be issued a permit L or a permit B (for long-term postings). Lastly, if the posted worker crosses the border out of Switzerland every day, instead of a permit B or a permit L they will be issued with an assurance of authorisation (the cross-border permit G only applies to workers who have signed employment contracts with Swiss companies). For workers employed by Swiss companies, either a simple notification will be required (for EU/EFTA nationals contracted for up to 3 months) or a residence permit will be issued - either a permit L (for stays of less than one year) or a permit B (for longer stays). Lastly, a permit G is issued to workers who live in a European country bordering Switzerland (France, Germany, Austria, Liechtenstein or Italy), who are employed by a Swiss employer and who return to their home abroad at least once a week (but generally every day). In most cases, for a permit B or L to be issued (whether as a posted worker or not), the person is required to live in Switzerland. However, this does not necessarily mean they have their tax domicile in the country. For example, some workers are posted to Switzerland for more than 120 days or 4 months, but return home to their family every weekend. 3) A tax question with an international dimension (because the person lives and works in different countries) must always be approached as follows: -
Firstly, consult Swiss internal tax rules to decide whether the worker has their tax domicile or residence in Switzerland.
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If so, look at the dual tax liability rules laid down in any relevant double-taxation agreements signed by Switzerland.
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Once tax domicile has been determined under the terms of the agreement, refer to the specific provisions to understand which country has the right to tax the worker.
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