I am discussing a short term contract in Geneva, contracted with a US-based private sector organisation and working with an IO. It would be 4-5 months.
I am British but not currently UK resident - and was stuck in Asia for nearly all of 2020 and some of 2021 due to Covid. I previously lived in Geneva with a B permit years ago, for a year, but it has long since expired.
What options would I have for living and working in Switzerland, if at all? Is there any hope of an L permit these days? If no options I think I would go for a Portuguese temporary permit, but living closer to the IOs would be useful.
Also I be caught paying Swiss worldwide tax on income and wealth? I assume so and this may not be the place to ask, apologies if so.
All tax-resident individuals are taxed on their worldwide income and wealth.
An individual is deemed to be a tax-resident under Swiss domestic tax law, if:
the individual has the intention to permanently establish his/her usual abode in Switzerland, which is usually where the individual has his/her centre of vital interest, and is registered with the municipal authorities,
or if
the individual stays in Switzerland with the intention to exercise gainful activities for a consecutive period (ignoring short absences) of at least 30 days,
or if
the individual stays in Switzerland with no intention to exercise gainful activities for a consecutive period (ignoring short absences) of at least 90 days.
While employees on some intergovernmental (and two non-governmental) organisations are exempt from taxes on their salaries that exemption does not extend to other taxes.
With the little information provided by the OP it really isn’t possible to comment on the questions.
Thanks. If I stayed from December until April, I imagine I would definitely fall into the second of those from 2022, and possibly the first almost immediately.
I wasn't sure what more information would be helpful, and honestly the permit question was more pressing anyway, but if more information would be helpful I would be happy to provide. I just don't know what I don't know.
I’m not even sure it would be possible to work here for a US based company if they don’t have a local branch here. Even if they do, I would guess such a permit would have to be obtained via the non-EU hiring rules which seems unlikely to happen. You might get a Carte de legitimation only if you work directly for the IO.
Issuance of B and L permits are the responsibility of the Canton of residence. I’m guessing GE but possibly VD. These permits for Non-EU nationals are subject to quotas and proof that the job cannot be done by a Swiss resident or EU national. Normally the employer would be responsible for obtaining the permit.
If your employer is an International Governmental Organization they are responsible for obtaining the cdl.
Are you supposed to be remote working or physically on site?
They should not require you to be on-site without sorting the permit for you. I think it is their problem, not yours.
Nowadays many short term contracts are 100% remote work thus they don't have to go through the hassle of permits and getting people to Switzerland.
Further, even as an intern or collaborator to an IO, the IO can offer a carte de legitmation. Important to know the contractual relationship with the IO. See here carte de legitmation type R and H etc.
OP says they won't be working for an IO, but in any case I'm not sure this would apply. They like to use the term "collaborateur" simply as a dignified synonym for employee in Suisse Romande, not with the same meaning as the English word. At most an employee dispatched by a foreign subcontractor might be called "collaborateur externe", but I'm really not sure the IO can apply for a CdL for them.
Well there are contractors and even people that have their own companies that get these special permits from the IOs. As I said all depends on the contractual relationship vis-a-vis the IO. And interns, who are at the absolute bottom of the food chain so to speak are able to obtain them.
Before I moved to Switzerland I did travel here for business, in one case for almost two months. But I didn’t immigrate, nor did I leave my home country. I just came to work for my foreign employer where I maintained a permanent residence.
So assuming we're not in IO and Carte de Légitimation territory, and assuming you don't work in one of the industries that have exceptional rules, your US employer can dispatch you to Switzerland for 90 days without getting a permit for you; they only need to notify authorities 8 days or more before you start working. For more than 90 days, up to 120, they must get an L permit but it doesn't count towards the immigration quotas, so they don't have to go through all the usual hoops for third-country nationals. Over 120 days is where it gets complicated as it then falls under the quotas.
For taxation, have a look at the CH-USA tax treaty, it should have a section addressing where your tax liability would be.
It wasn't a posting from a foreign company but I can attest that the difference between getting an L permit for less than 120 days compared to more than 120 days is night and day. My wife did a four month contract before she came back and found her current permanent job. The first permit went through no problem, with no need for the employer to advertise the position or prove that they had tried to find a Swiss resident or EU national first.
I should add, her contract was initially signed for five months. The employer was immediately advised by authorities that a permit wouldn't be issued for that job if it was over four months because of the higher requirements, but that if they changed it to four months, then there would be no problem.
I could be mostly remote with regular 1-2 day trips into Geneva for meetings. However since I don't currently have an established home, there's a certain appeal to just coming back to Geneva for the contract duration. Assuming I can find somewhere to live for 4 months!
It is a bit of a shared problem, though ultimately they'd have to do the leg-work once we identify a way forward.
Thanks. I am not in ongoing employment with them but will look into this in more detail. I should be able to stay under 120 days, I think.