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Ordinance on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

Art. 28 Cross-border posting of employees within a group of companies

(Art. 18 VAT Act)

A sup­ply re­la­tion­ship does not ex­ist in the cross-bor­der post­ing of em­ploy­ees with­in a group, if:

a.
a for­eign em­ploy­er em­ploys an em­ploy­ee in a de­ploy­ment op­er­a­tion on Swiss ter­rit­ory be­long­ing to the same group of com­pan­ies or an em­ploy­er em­ploys an em­ploy­ee in a for­eign de­ploy­ment op­er­a­tion be­long­ing to the same group;
b.
the em­ploy­ee works for the de­ploy­ment op­er­a­tion but re­tains the em­ploy­ment con­tract with the post­ing busi­ness; and
c.
the wages, so­cial se­cur­ity con­tri­bu­tions and re­lated ex­penses are charged by the post­ing em­ploy­er to the de­ploy­ment op­er­a­tion without a sur­charge.