If I understand it correctly, it seems for EU/EFTA-17 the G-permit isn’t restricted to bordering countries and applies throughout the EU, according to this site .
This made me wonder if I can move back from Switzerland to eastern europe and work remotely?
I’ve been working remote in Switzerland now for a couple of years and employer is fine with employees working from home.
I checked and saw there is a double-taxation treaty in place as well.
Health Insurance - if I understand this page and the first document in German correct, I’ll need to still pay for Switzerland health insurance, as my country is in the third bracket and from this document I found that the health insurance for my country is actually 65% cheaper that what I currently pay.
General Taxes - generally I’ve understood one must pay taxes where he/she resides for over 180 days per year. In this case it would be a country other than Switzerland. Would my employer need to make payments to the state, pension pillar etc over there then? Or is there some extra paperwork for me?
Also, is there anything else to be aware of?
I’ve read from this forum a lot of people know other people working remotely from Portugal or Spain (as example) for a Switzerland company without registering your own company or being a freelancer.
If anyone has any experience or info to share it would be most welcome!
I’m very curious of people working with a G permit in some country like Poland, Norway, Lithuania etc.
A permit G is needed when you work in Switzerland. If you work purely remotely from abroad you do not need a permit G.
If you work in Switzerland you would be subject to Swiss social insurance and health insurance. If you work remotely from abroad you would to the inverse of Swiss ANOBAG (if the other country is a EU/EFTA country). In that case check with the other country what procedures are in place. In some countries like Switzerland you have to do all yourself, in other countries like France the employer has to do part of it.
The 180 day are a very simplified view and in many cases not correct. In Switzerland you can become much sooner a tax resident, actually already after 30 days with performing work in Switzerland. If you are on permit G the nights you can spend in Switzerland are thus limited or you would become subject to Swiss taxation. If there is no double taxation treaty with the other country you will pay taxes at both places.
If you are working 100% remotely and only pay occasional visit to Switzerland then you can ignore this, it’s the same as if they just employed a remote worker from the get go.
There are however tax and related issues for a company directly employing remote workers and you may find your employer is unwilling to do so or may require you to work through a local payroll company.
One of my colleagues may have to do this. She will of course need to deregister from where she lives in Switzerland. She will no longer receive a Swiss salary, rather one suited to her home country. She will be engaged as a contractor through her own company. She will be paid gross with her company being responsible for her taxes etc.
That is the figure for being tax resident (and as others have pointed out, it's not that simple). Tax resident means taxed on worldwide income and possibly assets. But any substantive work you physically carry out in Switzerland (with some exceptions) incurs a Swiss tax liability even if you're not tax resident. This is where dual taxation treaties come in.
I think this is something OP should investigate carefully before making the leap. I can't imagine Swiss employers are happy to keep paying Swiss wages to employees living in far cheaper locations.