Due to the restriction in relation to the COVID-19 pandemic, the European social security coordination law, which also applies in Switzerland, was applied flexibly until June 2022. As a result, cross-border commuters who used to work in Switzerland continued to be subject to Swiss social security legislation regardless of any work performed remotely from their country of residence. This regulation was supposed to expire at the end of June 2022. However, this flexible approach has been extended until 31 December 2022. Further, new and more flexible rules shall be effective as of 2023.
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Fuente: Baker McKenzie