26 January 2016 Social security regulations for moves between Switzerland and EU states extended to EFTA states The Swiss Social Security authorities have confirmed that the regulations that apply for moves between Switzerland and EU member states will now apply to moves between Switzerland and the EFTA member states (Iceland, Liechtenstein and Norway) with effect from January 1, 2016. This will typically allow assignees between Switzerland and these states to remain within their home country social security system for up to 24 months compared to 12 months previously. A Tax Alert prepared by Ernst & Young's Human Capital Group, and attached below, provides additional details. Document ID: 2016-0185 |
