The intra-group deployment of specialized personnel across the Swiss–German border regularly raises complex tax and social security issues in practice, which have become even more relevant due to several recent changes in the law.
This article specifically addresses the following legal provisions, some of which have only recently come into force or been published:
- The Federal Act of March 1, 2024, on the Taxation of Telework in International Contexts, which entered into force on January 1, 2025;
- The Protocol of Amendment of August 21, 2023, to the Double Taxation Agreement between Switzerland and Germany, which entered into force on January 1, 2026;
- The update to the OECD Model Commentary on the OECD Model Tax Convention on Income and Capital, published on November 19, 2025; and
- The draft letter from the Federal Ministry of Finance regarding the concept of a permanent establishment, published on February 13, 2026.
Typical case scenarios are analyzed, and selected legal issues from current advisory practice are addressed.
The article thus provides a practice-oriented guide for the tax and social security assessment of intra-group personnel assignments in the context of the Switzerland–Germany relationship. In addition to labor law provisions that must be observed, particular attention must be paid to the tax and social security implications.
The provision of services under contract law does not entail any special tax or social security implications—apart from determining the relevant third-party price. However, as soon as a specialist is to be employed simultaneously by several companies within the group, a detailed analysis of the facts is necessary for each employment relationship. From a tax perspective, it must always be determined whether the specialist qualifies as a cross-border commuter, an executive, a weekly resident, or an employee resident in the contracting state under the DTA. Additionally, it must be assessed whether a permanent establishment is established in the country of residence. Finally, the social security implications must always be kept in mind.
