I am Taiwanese married to a Dane and presently living in CH with a B-permit (just moved here).

I work for an Icelandic company on generally part-time basis at home over the internet. The contract does not prohibit me to work for others.
I register the hours spent on work (which fluctuates according to case load), and receive pay accordingly. The pay is in CHF.

In addition, I am guaranteed a minimum pay if the load is low.
I also get vacation pay and vacation days, as well as over-time pay.

My question is, what is my status as a tax payer? Am I a contractor? Selfemployed? or?

I have heard terms such as "arbeitnehmer mit auslandicher arbeitgeber" as well as "selbständig im Nebenerwerb"...should I register myself with the tax authority under any of these status?

Would I be taxed at source? Probably not?

The Iceland tax authority has told me that I must get a document from Switzerland to be exempted from paying tax in Iceland. Does anyone know what this document is called in German?

Any info or leads to info is appreciated!!

Firstly - What does it say in your B permit? Can you work?

Secondly - If you invoice an overseas company for work that you are doing for them, then you can pay tax on this income in Switzerland.

Get your Gemeinde to issue a standard letter to say that you are domocile in Switzerland and will be a Swiss tax payer.

You can only be self employed if you have more than three customers or work from one contract to another contract!

This is not the case if the company you work for is not a Swiss company.

Visit your town-hall and talk to the tax-officer. They will tell you how you are categorized. And issue the necessary document for exemption from Icelandic taxes.

My guess is that you are "Arbeitnehmerin mit auslandicher Arbeitgeberin". You are a part-time employee. You cannot be a contractor if you get vacations, vacation pay, etc.