{"id":9197,"date":"2022-07-06T13:54:56","date_gmt":"2022-07-06T11:54:56","guid":{"rendered":"https:\/\/www.b-quadrat.at\/home-office-for-cross-border-commuters\/"},"modified":"2025-05-26T14:08:46","modified_gmt":"2025-05-26T12:08:46","slug":"home-office-for-cross-border-commuters","status":"publish","type":"page","link":"https:\/\/www.b-quadrat.at\/en\/cross-border-commuter\/home-office-for-cross-border-commuters\/","title":{"rendered":"Home office for cross-border commuters"},"content":{"rendered":"[vc_row][vc_column][vc_column_text]\n

Home office for cross-border commuters
\n<\/span><\/strong>from Austria to Switzerland \/ Liechtenstein<\/em><\/span><\/h1>\n[\/vc_column_text][vc_column_text]\n

Since July 2023, it has been clear: cross-border commuters from Austria to Switzerland \/ Liechtenstein may spend 49.99% of their time working from home without having to worry about social security obligations!<\/span><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=”8974″ img_size=”full” alignment=”center”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]\n

Home office for cross-border commuters: legal certainty at last<\/span><\/strong><\/h2>\n[\/vc_column_text][vc_column_text]\n

\u201cIt is a great pleasure that our motion for a resolution for legal certainty in cross-border home office was unanimously adopted in the Social Affairs Committee,\u201d says NEOS social affairs spokesperson Gerald Loacker. <\/span><\/p>\n

\u201cIn future, cross-border commuters will be able to spend more than 25 percent of their time working from home without having to worry about insurance.\u201d <\/span><\/strong><\/p>\n

 <\/p>\n

Home office regulation for cross-border commuters to Switzerland \/ Liechtenstein until June 30, 2023<\/span><\/h3>\n

Persons resident in Austria who work in Switzerland or Liechtenstein, for example, are currently subject to social security contributions in their employer’s country if they work less than 25% of their time in their country of residence. If the working hours at the place of residence exceed this 25%, social insurance is compulsory at the place of residence. The trap therefore snaps shut with just 6 out of 20 working days per month. At the same time, this means that either the employer reduces the working hours in the home office to less than 25% or they bill the employees for social insurance via another country. This additional bureaucracy was suspended during the pandemic by corresponding agreements with neighboring countries until June 30, 2023. <\/span><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row bg_type=”bg_color” bg_color_value=”#000f8a”][vc_column width=”2\/3″][vc_column_text]\n

Best cross-border commuter advice incl. net salary calculation <\/span><\/strong><\/span><\/h2>\n

> Free and non-binding advice since 2003<\/span>
\n> Net wage calculation & practical tax tips<\/span>
\n > Best and cheapest health insurance for cross-border commuters
\n> Help with choosing the right bank account
\n<\/span>> Help with registering with the tax office and much more<\/span><\/span>[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_empty_space height=”90px”][vc_btn title=”Arrange a consultation now” color=”danger” align=”center” link=”url:https%3A%2F%2Fbook.timify.com%2Fservices%3FaccountId%3D5dd58034ea99b411773abb33%26hideCloseButton%3Dtrue|title:Arrange%20a%20consultation%20now|target:_blank|”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]\n

Home office regulation for cross-border commuters to Switzerland \/ Liechtenstein from July 01, 2023<\/span><\/h3>\n

In future, cross-border commuters will be allowed to spend 49.99% of their time working from home without having to worry about insurance or social security obligations. This is also excellent news for all employers from Switzerland and Liechtenstein, as they will no longer have to ensure that their employees spend a maximum of one day a week working from home. <\/span><\/p>\n

The pandemic has permanently changed the world of work, particularly in the areas of digitalization and working from home. Business as usual as before the pandemic is neither possible nor sensible. Martin H\u00e4usler (CEO B-Quadrat): \u201cI am very pleased that the legal conditions for cross-border workers and their employers have been sustainably improved.\u201d <\/span><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row bg_type=”bg_color” bg_color_value=”#000f8a”][vc_column width=”2\/3″][vc_column_text]\n

Do you have any questions about working in Switzerland \/ Liechtenstein?<\/span><\/strong><\/span><\/h2>\n

Clarify the most important questions quickly, yet professionally, personally and individually from home.<\/span>[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_empty_space height=”50px”][vc_btn title=”Arrange an information meeting now” color=”danger” align=”center” link=”url:https%3A%2F%2Fbook.timify.com%2Fservices%3FaccountId%3D5dd58034ea99b411773abb33%26hideCloseButton%3Dtrue|title:Arrange%20an%20information%20meeting%20now|target:_blank|”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]\n

Withholding tax for home office for cross-border commuters from Austria<\/span><\/strong><\/h2>\n[\/vc_column_text][vc_column_text]\n

In the area of social security law, clarity has been created for all cross-border commuters from Austria to Switzerland \/ Liechtenstein. The 25% rule for cross-border commuters from Switzerland and Liechtenstein has been increased to 50%, allowing cross-border commuters to work from home twice as much without having to worry about insurance. <\/span><\/p>\n

\u201cUnfortunately, this clarity regarding withholding tax does not yet exist,\u201d says Martin H\u00e4usler (Managing Director B-Quadrat). There is no separate agreement under tax law between Switzerland\/Liechtenstein and Austria, which is why the double taxation agreement applies here. This means that Switzerland and Liechtenstein have no right of taxation for days spent working from home. This means that no withholding tax may be levied for home office days. <\/span><\/p>\n

Conversely, this means that the Austrian tax authorities may not recognize withholding tax from Switzerland for such days. Therefore, cross-border commuters must apply for a refund of the withholding tax for these days in the home office in the country of employment. This requires a record of the home office on the part of the employer, which can be submitted. <\/span><\/p>\n

\u201cWe very much hope that there will soon be a simple and clear regulation for cross-border commuters in this regard too,\u201d says Martin H\u00e4usler. For example, employers will be instructed by Switzerland or Liechtenstein not to automatically deduct withholding tax for days spent working from home. <\/span><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row bg_type=”bg_color” bg_color_value=”#000f8a”][vc_column width=”2\/3″][vc_column_text]\n

Best and cheapest health insurance for cross-border commuters<\/span><\/strong><\/span><\/h2>\n

> Comparison of all tariffs and providers<\/span>
\n> Independent and objective comparison<\/span>
\n> With guarantee nowhere cheaper than at B-Quadrat<\/span>
\n> Professional cross-border commuter advice for over 20 years<\/span>[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_empty_space height=”70px”][vc_btn title=”Request a quote now” color=”danger” align=”center” link=”url:https%3A%2F%2Fgrenzgaengerversicherung.at%2Fangebot-grenzgaengerversicherung-anfordern|title:Request%20a%20quote%20now|target:%20_blank|”][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=”55px”][vc_widget_sidebar sidebar_id=”sidebar-19″][\/vc_column][\/vc_row][vc_column][\/vc_column]\n","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text] Home office for cross-border commuters from Austria to Switzerland \/ Liechtenstein [\/vc_column_text][vc_column_text] Since July 2023, it has been clear: cross-border commuters from Austria to Switzerland \/ Liechtenstein may spend 49.99% of their time working from home without having to worry about social security obligations! [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=”8974″<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":9255,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-FullWidth.php","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-9197","page","type-page","status-publish","hentry"],"yoast_head":"\nHome office for cross-border commuters in Switzerland \/ Liechtenstein<\/title>\n<meta name=\"description\" content=\"Home office for cross-border commuters from Austria to Switzerland \/ Liechtenstein. 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