double tax problem NL / Swiss

Visas, Permits, Passports and Naturalization
1
Hello,

I'm in the following situation.

My employer is in The Netherlands (NL) and allows me to do home office. Because of this i moved to my girlfriend in switzerland and did all the registration. So far so good... I received my B permit and also the income tax.

The problem now is that my employer has no office in Switzerland and due this, swiss sees my as an independent so I pay the employee and the employer tax at the moment.

In NL your taxes are directly payed at the end of the month so now I'm double taxed.

For the employee tax I can do a request next year so this part I will get back.

For the employer part, we are looking for a solution.

Does anyone have experience with this?

My employer suggested that I look for a company here who can process my salary, that means my employer pays them the bruto salary and the company pays me. Ofcourse this will cost extra money.

2
There will be a double taxation agreement between the two countries, you need to see what it says.

3
What is the "employer" part? Is that "tax" or is it "social security"?

4
Links at https://www.admin.ch/gov/en/start/do...-id-32020.html

I'm only familiar with the IT-CH agreement but these agreements should contain the exact description of how it works.

5
OP, when did you get the decision that you are "independent", guess it's too late to appeal?

Try to dispute the "independent status" even is it's too late to appeal on the grounds that you only have "one client" a.k.a your employer.

It's the "independent status" that poses problems in your situation.

The solution proposed by your employer would probably not be of great help.

6
I went already directly in the beginning to go against the independent, bus as my employer is only in NL, Swiss sees me as an independent.

It’s the social security contributions.

- Old age, survivors’ and disability insurance

- Unemployment Insurance

- Family Compensation Fund

For most of them you pay 50/50, but in my case I pay them at the moment.

Is it an option that my boss pays me a gross salary and I pay all the taxes here?

My employer also had to sign the form find bellow:

https://sozialversicherungen.admin.c.../6283/download

7
Did you try asking for a meeting (or writing to them) concerning your case?

Istituto delle assicurazioni sociali

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Site web: www.iasticino.ch

8
I believe it's correct that as you're working here, not there, that you should pay social security here. Your claim probably should be for rebate of NL taxes. Often on this forum ANOBAG is mentioned but I don't really know whether it could apply in your case. This is exactly the situation that is usually warned about when people ask about working in such a way. Your NL employer might not want the hassle. In theory yes they can pay a Swiss payroll company gross. Somewhere like S DE will charge 50-100CHF per day. You'll then be considered a Swiss employee like any other employee.

9
Did you have contact with the NL tax office to know what they think of your situation (your independent status) and how they are going to treat your case ?

10
My understanding is that he's already being fully taxed in NL through the employer.

11
Yes but if he is really considered as independent, he should stop paying takes in NL and pay them in Switzerland. Independents are not normally doubly taxed.

12
Since he's not physically working in NL, he should not be paying any taxes nor social contributions there - the general principle is you pay taxes where you work. There are variations to this, e.g. cross-border workers. Social contributions are generally payable where you live.

Yes. That's what should happen.

Where I work, we've employees who've gone the other way - leaving Switzerland to live in an EU country, but being paid from here. The only way it can be done (without opening a local branch!) is to treat the employee as a contractor/freelancer/independent worker.