Secondments abroad contain financial risks for the home company. A secondment does not exclusively impact the employee and his administrative situation - the activity of the employee has also a direct impact on the taxes and social security of the home company.
Sending employees abroad might constitute a permanent establishment abroad, i.e. the Swiss entity becomes liable to income tax in the host country.
KPMG Switzerland has recently published its annual mobility survey, which provides insights into how Swiss companies are managing their globally mobile workforces. The survey highlights how changes in legislation combined with the fast pace of change in the global economy are influencing the ways companies design and run their mobility programs.