Autor: Stefan Haas

Der wirtschaftliche/faktische Arbeitgeber in der Schweiz ab 1. 1. 2018

HaasSWI 2018, 434

According to Austrian tax law, the term “employer” has to be interpreted in an economic sense. This interpretation was implemented by the Austrian Ministry of Finance through a decree called “changes in the tax treatment of cross-border personnel leasing”. Switzerland also adopted an economic interpretation of the term “employer”. However, the Swiss interpretation differs from the view of Austrian tax authorities and is based more on the interpretation in Germany.