"justify"> the foreign workers means foreign leaders and specialists in certain areas (such as IT) is temporarily sent to Switzerland for a period of up to five years, or (trip) the contract must be limited to a maximum term of five years. Foreign workers have the right to deduct the costs of their stay in Switzerland.as deductions expenses of foreign workers following: a) relocation costs, including travel costs to and from Switzerland, and b) the reasonable costs of living in Switzerland, provided that the place of residence abroad, c) costs at a private school children of school age, if the local public schools can not provide the appropriate level of education. Instead of determining the actual costs of travel and accommodation taxpayer is entitled to deduct a monthly notional amount, which can vary depending on the canton. Any compensation costsworkers with work produced by the employer must be declared in the statement of payroll.right to the benefits associated with the status of a foreign worker for tax purposes, will expire in the event of termination of employment or a temporary transition to a permanent job.
4. The persons crossing the border
crossing the border - is a person residing abroad (eg in Austria, France, Germany, Italy, Liechtenstein) and working in Switzerland who daily journey to work and back home.tax rules for these entities depend on their place of work and residence (at home or in another state). For example, the agreement on the avoidance of double taxation with Germany provides for the allocation of rights of taxation between the two countries. The country in which the place of employment, is entitled to charge only the withholding tax at a fixed rate of 4.5% of gross wages persons crossing the border. This partial taxation of persons crossing the border, in the country of employment does not relieve the employee from the tax on labor income in the country of residence (for example, the taxation of the right of set-off). Status of a person crossing the border is void if the employee cannot return to their place of residence abroad for business reasons within 60 working days of the year.
5. Lump-sum taxation
in the federal and cantonal tax legislation provides for the possibility to use a special taxation procedure, often called the lump-sum taxation, under which certain taxpayers who are resident in Switzerland are taxed on the basis of costs and the cost of living in Switzerland, not in the normal manner on based on the total income and assets.have the right to use the procedure lump-sum taxation - is the person who first become temporary or permanent residents of Switzerland or returned to Switzerland after at least ten years and who have not carried out in Switzerland, no paid employment. Swiss citizens are entitled to the tax only in the tax period, which coincides with obtaining resident status, while foreign nationals are entitled to a tax for an unlimited period, subject to specified conditions. Terms of lump-sum taxation is actually provided for financially independent individuals who do not intend to work in Switzerland.the case of moving to Switzerland both spouses each must comply with the terms of the lump-sum taxation. As a general rule, not be a situation in which one spouse is subject to lump-sum tax, and the other - in the usual way.tax b...
