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Old 27.06.2015, 10:53
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employment by a foreign (UK) company while resident in Switzerland

Can a company incorporated abroad (in the UK for example) and without an office or legal entity in Switzerland employ somebody who is resident in Switzerland, working at home some weeks and commuting to London some weeks?

How complicated is it for such a company to register with the local authorities, for example, to remit social insurance deductions and BVG to the right places?

Can anybody recommend any local payroll agencies that can administer such an arrangement?

I've seen arrangements where the employee is hired by an agency, but that is not what I'm asking about. What I'm looking at is a situation where the employee's contract is permanent and it is a contract with the real employer.

One other aspect of this situation: if the majority of employees are in the UK but 1 or 2 are in Switzerland working from home and there is no proper office here, is there any real risk that the company would be deemed to have a permanent establishment in Switzerland? I've heard that in such cases (if the company has a little office here or something) the Swiss want to tax a percentage of the company's profits.
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