Published on: 2 April 2012
Starting as of April 1, 2012 the EC regulation for social security (EC 883/04) will also apply to (self)-employment situations with Switzerland.
Cross border situations which start after this date (either or not in case of secondment), may lead to a different applicable social security law compared to the old regulation.
For existing situations, transitory rules apply for 10 years. Employers should be aware that a right of initiative to change the applicable rule within the transitory period lies with the employee.
Consult your tax advisor on the implications of the new rules.