Daniela Martinis-Arth

Switzerland and the Principality of Liechtenstein form a closely integrated economic area. For about ten years, a double taxation treaty has governed tax relations between the two countries. In this webinar, you’ll gain a concise overview of the interplay between Swiss and Liechtenstein tax law based on specific cross-border scenarios. Benefit from practical insights into the application of the DTA in advisory practice.

In late 2025, the OECD published an update to the OECD Model Tax Convention, which sets out in detail the conditions under which working from home can constitute a permanent establishment. The OECD introduces a new concept of the company’s deemed control over employees’ homes. Based on the legal framework and existing Federal Supreme Court case law, this article analyzes whether Swiss practice regarding the home office as a permanent establishment should be adjusted in light of this new concept and the experience gained from several years of remote work.