Services

All tax services are available everywhere in Switzerland and Germany - income tax returns, source tax forms (Quellensteuer), subsequent filing of tax returns (NOVA) for expats as well as Wochenaufenthalter, evaluation of your tax sitution, common consultancy, inheritance law and more.

For further information regarding our German services make sure to visit our German webpage:

Our major focuses to point out are:

Tax Returns

Income tax, inheritance tax and VAT

Regardless your tax status - whether you are a resident, an expat, a Wochenaufenthalter or a limited Taxpayer as a "Grenzgänger" - we prepare and file your income tax return for you. Expats often receive a tax refund due to high expenses such as double household, travels and more.

For Switzerland and Germany, returns are filed by our firm as its founder Fabian Wernli is licensed and experienced to provide consultancy services in both countries. Fabian Wernli was born in Switzerland. He studied international tax law in Bern. After his Masters Degree of Law he moved to Germany where he also acquired his certificate for tax consultancy. For all other countries, our Partner Firms provide you the necessary tax returns as we are part of an international network of tax consultants and attorneys-at-law which operates internationally.

International Taxation

Your tax consultant for international secondments and postings

Wernli Tax Law Firm advises you on international secondments and postings, business trips and more.

 

Our services...

...for employees include:

  • Income tax returns for Switzerland and Germany

Tax returns are filed by our office as our founder Fabian Wernli is a certified and experienced consultant in both countries. Fabian Wernli was born in Switzerland. He studied international tax law in Bern. After his Masters Degree of Law he moved to Germany where he also acquired his certificate for tax consultancy. For all other countries, our Partner Firms provide you the necessary tax returns as we are part of an international network of tax consultants and attorneys-at-law which operates internationally.

  • Claims for reimbursement for excess source tax withheld (Quellensteuer)

  • Refund applications for overpaid withholding tax on capital gains (Verrechnungssteuer)

  • Assessment of your personal tax situation (tax liability, tax deductions etc.)

  • General advice on tax law and social legislation / insurances

  • A1-applications to social welfare authorities for business trips, secondments and postings

...for employers include:

  • Examination of the source tax liability for your employees (Quellensteuer)

  • Source tax calculations and monthly reports (Quellensteuer-Abrechnung)

  • Income tax returns for your posted employees

  • Exemption applications for the source tax liability on tax-free wages

  • Subsequent reporting of not (source) taxed wages

  • Assessment which social system the posted employee is subject to during the long-term or short-term secondment / posting

  • A1-applications to social welfare authorities for business trips and secondments / postings

  • Broad advice on labor law, social security law and tax law in connection with the secondment / posting

 

Get in touch with Wernli Tax Law Firm - we have profound, perceptive knowledge and experience in international taxation.

Social Security

WERNLI Tax Law Firm also takes care of your social legislation needs

We advise you on all social security issues related to secondments and business trips:

  • A1-applications for business trips and (short-term) postings (EC regulation 883/2004)

  • Special agreements to remain in the social security system of your home country (long-term postings - EC regulation 883/2004)

  • Exemption agreement / applications within the framework of bilateral social security agreements

  • Advice on other social security law issues

The legal situation is briefly explained below:

EU, Switzerland, Norway, Lichtenstein and Iceland
In order to coordinate the social security systems of the EU member states as well as Switzerland, Norway, Lichtenstein and Iceland, the following regulations have been issued:

  • Regulation (EC) No. 883/2004

  • Implementing regulation (EC) No. 987/2009

  • Regulation (EU) No. 1231/2010

  • Annex II of the agreement on the freedom of movement between the EU and Switzerland

  • Annex VI of the EEA agreement
     

The regulations govern which social security system is to be applied in the matter of a business trip or a secondment / posting as well as in the case of simultaneous employments in several states (so-called multi-state worker rule). The implementing regulation 987/2009 imposes numerous obligations upon the employer. A non-compliance with those obligations may result in vast and inconsiderable fines. In addition, some countries stipulate a pre-announcement of business trips and postings via electronic reporting offices. Please note that there is also an obligation for a A1-certificate for business trips which last only one day.

In a secondment / posting of up to two years, the employee’s native country’s social security law usually still applies. When an assignment lasts longer than two years or is extended, it is possible to remain in the social security system of the home country by means of an exceptional agreement. We will check the social security options for you and will also apply for the necessary A1-certificates and exemption ordinances. 

Third Countries

Switzerland has concluded bilateral social security agreements with numerous third countries. 


These agreements regulate which social security system is to be applied to the posted employee. However, these agreements usually do not cover all branches of insurance. Therefore someone’s remaining in the Swiss social system has to be checked for the other branches by means of voluntary insurances (e.g. unemployment and health insurance). A double payment of dues (in the home country and the host country) can not always be avoided. Wernli Tax Law Firm supports you with application for certificates and advises you on social security issues.