<h3>1. Introduction</h3>
The global COVID-19 pandemic has given a real boost to remote working and, in particular, to  the working from home model. Even though the pandemic is slowly coming to an end,  working from home has remained and become an integral part of modern working life. When employees no longer work 100% on-site at the Swiss company, questions arise in cross-border situations regarding labor law, tax law and social security law.
On December 22, 2022, Switzerland and France enacted new agreements regarding the taxation of French residents employed by Swiss companies that work remotely and in particular work from home. On January 1, 2023, the new agreements came into force. Under the new agreements, French residents working for Swiss employers may work from home up to 40 percent of the time each calendar year without affecting their current tax status. The tax status of employees still varies from canton to canton.
Working 40 percent of the time in France does not currently subject workers to French social security obligations, however, because of temporary EU accommodations in place until June 30, 2023 to account for remote work.
The new  work-from-home agreements update the tax regulations in light of the increase in remote working.
<h3>2. Tax and Social Security Regime relating to Home Office for French Residents</h3>
Generally, whether income from employment French resident cross-border commuters earn from their Swiss employer is subject to Swiss wage tax withholding depends on the canton in which the employer is situated.
As a result of the agreements entered into between Switzerland and France on December 22, 2022, which apply since January 1, 2023, employers need to take an additional factor into consideration when determining the applicable tax rules. Namely, the deduction of Swiss wage tax withholding on such income depends on the worktime the employee spends working from home in France. In contrast to tax law, the employee&#8217;s social security status generally depends on whether the work is carried out in Switzerland or France and the work time spent in either of these states (the canton where the employer is situated is of no relevance).
<h3>3. Income tax</h3>
<h4>3.1     Employers situated in the cantons of Bern, Solothurn, Basel-Stadt, Basel-Land, Vaud, Valais, Neuchâtel and Jura</h4>
Income from employment earned by a French resident cross-border commuter who is employed by a Swiss employer situated in any of these eight Swiss cantons is not subject to Swiss wage tax withholding. Rather, such income may only be taxed by France i.e. the country of residence of the employee. France compensates Switzerland financially with 4.5% of the total annual gross remuneration earned by the French cross-border workers.
Pursuant to the agreement signed by Switzerland and France on December 22, 2022, French workers commuting daily between France and these eight Swiss cantons can perform up to 40% of their work from their French home without jeopardizing their cross-border status or impacting the right of France to tax their income. The 40% of work conducted in their French home office is computed on an annual basis (January to December).
Without this new agreement, cross-border workers working from their French home office would have lost their cross-border worker status for tax purposes and would, as a rule, have been taxed on their employment income at their place of work in Switzerland and become subject to Swiss wage tax withholding. If they worked in both Switzerland (e.g. 60%) and France (e.g. 40%), Switzerland would have, generally speaking, levied withholding taxes on the part of the income for work physically conducted in Switzerland (e.g. on 60%).
<h4>3.2       Employers situated in other Swiss cantons</h4>
Income from employment earned by a French resident cross-border commuter who is employed by a Swiss employer situated in any Swiss canton with the exception of one of the eight cantons listed in 4.1. above is subject to Swiss wage tax withholding to the extent that the employment is physically conducted in Switzerland and the respective canton, respectively. Generally, a French resident border commuter who physically conducts 40% of the employment in France and the other 60% in Switzerland is subject to Swiss wage tax withholding on 60% of the employment income.
Pursuant to the new agreement signed by Switzerland and France on December 22, 2022, cross-border commuters between France and any Swiss canton with the exception of one of the eight cantons, can perform up to 40% of their work from their French home without jeopardizing their cross-border status, nor impacting the right of Switzerland to tax 100% or their employment income (i.e. the employee is deemed to perform 100% of the work physically in Switzerland). Similar to the agreement reached with respect to the eight Swiss cantons, the 40% of work conducted in the French home office is computed on an annual basis (January to December).
<h3>4. Social security</h3>
Generally, an EU or EFTA (or Swiss) national who is a resident of France and who is employed by a Swiss employer and who normally pursues employment in Switzerland and France is subject to the Swiss social security system, unless the employee pursues at least 25% of the employment in France. Therefore, an employee who pursues 40% of the employment in the French home office and 60% on site at the company in Switzerland is subject to the French social security system on 100% of the income.
Taking into account that telework has now become established throughout Europe, the members of the EU Administrative Commission for the Coordination of National Social Security Systems agreed on June 14, 2022 to extend the flexible application of the rules on the coordination of social security introduced during the covid pandemic during a transitional phase until December 31, 2022. This deadline was extended again in mid-November until June 30, 2023. The flexible application of the subordination rules is also extended accordingly within the framework of the agreement on the free movement of persons with the EU and the EFTA Convention and applies to Switzerland.
Consequently, until June 30, 2023, a French cross-border worker conducting work in the French home office continues to be subject to the Swiss social security legislation in respect of 100% of the employment income, even if the employee carries out the activity from the French home office of more than 25% of the employment. It may be that, following the expiration of the special regulation on June 30, 2023, the coordination rules will be set or interpreted such that telework exceeding the 25% threshold may be carried out in France without changing the authority of Switzerland to impose social charges, i.e. the French home office worker would continue to be insured in the Swiss social security system.
<h3>5. Employment Law: Working from Home and Equal Treatment</h3>
In light of the above mentioned new agreement between Switzerland and France, and the tax and social security regulations that apply to French-resident employees, Swiss employers may want to treat French-resident cross-border workers differently from Swiss-resident employees regarding home office. The different treatment should assist in avoiding avoid additional administrative burden and financial risks for the employer. The question arises as to whether such unequal treatment is legally permissible.
Under Swiss employment law there is a general obligation to treat all employees equally (see art. 328 Swiss Code of Obligations). However, treating French-resident employees differently from Swiss-resident employees for purposes of working from home does not violate the principle of equal treatment provided (i) that the unequal treatment is objectively reasonable and (ii) the unequal treatment complies with mandatory employment and public labor laws, such as the Equal Treatment Act (Gleichstellungsgesetz). The different legal framework between French and Swiss residents may constitute such an objective reason for unequal treatment of employees. Accordingly, French-resident employees might only be permitted to work less than 25 percent of the time from home (or 40 percent during the temporary extension of the COVID-19 -regime until June 30, 2023), whereas Swiss-resident employees are permitted to work more or all of the time from home. It would also be justifiable in our view to prohibit French-resident employees working from home entirely to avoid any administrative and financial risk. Additionally, and also acceptable from the perspective of equal treatment, it is also possible for the employer to conclude individual agreements with the employees regarding home office (e.g. by means of an addendum to the employment contract).

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New Cross-Border Regulations With France for Work From Home

<h3>1. Changes to the law on compulsory shares as of January 1, 2023</h3>
As of January 1, 2023, the first part of the ongoing revision of Swiss inheritance law will enter into force. The most important changes with regard to company succession are:
<ul>
<li>reduction of the compulsory share of descendants from three quarters to half of their statutory inheritance share: This increases the so-called freely available quota, i.e. the share of the estate that can be transferred without compulsory share restrictions.</li>
<li>abolition of the compulsory share of the testator&#8217;s parents.</li>
</ul>
The new rules on compulsory shares are applicable to testators who die after December 31, 2022.
Example 1: If a married testator with descendants dies before January 1, 2023, they have a freely available quota of 37.5%<a href="#_ftn1" name="_ftnref1">[1]</a>. If they die later, the testator may freely dispose of 50% of their inheritance at their own discretion<a href="#_ftn2" name="_ftnref2">[2]</a>.
Example 2: If a testator dies before January 1, 2023, leaving only their parents as statutory heirs, they have a freely available quota of 50%<a href="#_ftn3" name="_ftnref3">[3]</a>. If they die later, the testator may dispose of their entire inheritance at their own discretion<a href="#_ftn4" name="_ftnref4">[4]</a>.
Thus, as of January 1, 2023, testators will have more testamentory freedom. This will facilitate the integral assignment of a company to an heir. However, last wills drafted before January 1, 2023, should be reviewed, especially those referring to compulsory shares. Otherwise, interpretation disputes may arise between heirs.
<h3>2. Federal Council Dispatch of June 10, 2022 – Company succession</h3>
On June 10, 2022, the Federal Council submitted the Dispatch<a href="#_ftn5" name="_ftnref5">[5]</a> on the second part of the inheritance law revision to the Federal Assembly. Subject of the corresponding draft to amend the Civil Code (hereinafter referred to as D-CC)<a href="#_ftn6" name="_ftnref6">[6]</a> are specific measures to facilitate the succession of companies.
«Companies», as defined in the draft act, are economically active simple partnerships, individual companies and non-publicly listed commercial companies. The company may carry out its activities directly or through a company controlled by it (art. 616 para. 1 D-CC). Not included are companies that exclusively manage their own assets (art. 616 para. 2 D-CC). For the acquisition of agricultural companies and land, the Federal Act on Rural Land Rights (RLRA) will continue to be applicable.
Below, we look at the most important aspects of the draft act and address selected issues.
Possibility of integral assignment of a company (art. 617 D-CC)
Already under current law, a testator can assign an entire company to a specific heir with binding effect by means of a testamentary disposition (subject to the compulsory shares of statutory heirs). However, if the entrepreneur has not made a will, the heirs must reach an agreement on the succession of the company. Due to the principle of equal treatment of heirs, in general no heir can demand the integral assignment of a company to themself against the will of the other heirs. If the heirs cannot reach an agreement, the only option is often to sell or liquidate the company.
In order to facilitate the integral assignment of an undivided company to one of the heirs, the Federal Council proposes article 617 D-CC. Based on this, an heir may request to be assigned the entire company (or all participations belonging to the estate), provided the entrepreneur has not made a testamentary disposition in this regard. If several heirs apply for integral assignment, the court must decide which heir receives the company, giving preference to the heir who is better qualified to manage the company.
Article 617 D-CC thus allows the transfer of the entire company to an heir if no testamentary dispositions have been made. However, the potential for conflict between heirs is high if company succession is not discussed until after the death of the entrepreneur: Who may/must take over the company? Who is best suited? What would the deceased have wanted? At what value is the company to be taken over (in view of the multitude of possible valuation methods)? According to which valuation principles do the courts have to decide? Instead, it is more advisable to arrange the succession already during the lifetime of the entrepreneur, if possible, in a consensual and comprehensive manner. In this case, article 617 D-CC would not be applicable, since testamentary dispositions take precedence over the provision.
Granting a deferral of payment (art. 619 D-CC)
Once it has been established who is to take over the company, the question arises as to how the other heirs (with compulsory shares) are to be compensated. If the company is the most valuable asset of the estate, the heir who takes over the company often has to make compensation payments to their co-heirs. Under current law, these compensation payments are due immediately. A lack of liquid assets on the part of the heir taking over the company or of the estate can therefore effectively make the desired company succession impossible.
To alleviate this problem, the Federal Council proposes article 619 D-CC. Based on this provision, the heir taking over a company may apply to the court for a deferral of payment to settle the claim of the co-heirs. This requires, however, that immediate payment of the claims of the co-heirs would cause the applying heir serious difficulties. Difficulties are «serious» if they could prevent the heir from taking over the company (for example, because they would have to sell parts of the company to do so). The payment period granted may be a maximum of ten years. According to the Dispatch, however, a maximum of five years should be granted as a general rule in order to protect the interests of the co-heirs. Claims of heirs with compulsory shares may also be deferred pursuant to article 619 D-CC.
To take the interests of the other heirs into account, the court may combine the deferral of payment with certain conditions (e.g., a binding repayment plan). In addition, the deferred amounts must be subject to appropriate interest payments. The appropriate interest rate is to be determined by the court.
Furthermore, the deferred amounts shall be secured unless this is impossible due to specific circumstances. In the latter case, no security needs to be provided. This will likely mean that precisely in cases where security would be needed most urgently, none needs to be provided. It also remains unclear what could be considered sufficient security.
In principle, article 619 D-CC could indeed facilitate company succession: The heir taking over the company is given the opportunity to generate the liquidity required for the compensation payments over an extended period of time. However, a testator cannot unilaterally decree that the heir taking over the company is granted a deferral of payment. Rather, the heir must apply for deferral of payment to the court, which has considerable discretion in the specific form of the deferral (duration, interest, modalities, security). While this allows for case-by-case solutions, it carries the risk of lengthy legal proceedings, which can complicate a successful succession.
Specific rules on the valuation of the company in the event of compensation (art. 630a D-CC)
In order to ensure seamless management of the company, entrepreneurs often transfer their companies to their successor during their lifetime. If the transfer is (partially) at no cost, a compensation obligation regularly arises in the event of death (art. 626 et seqq. CC). In other words, the value of the pre-received company is debited to the receiving heir in the context of the division of the estate. Under current law, the valuation of the pre-received company is to be based on the time of the inheritance (art. 630 para. 1 CC).
Because there might be a considerable time period between the transfer of the company and the original entrepreneur&#8217;s death, this can lead to inequitable results: If the value of the company increases in the meantime, the community of heirs benefits, even if the increase is only due to the entrepreneurial performance of the heir who took over the company<a href="#_ftn7" name="_ftnref7">[7]</a>. For this reason, the Federal Supreme Court does not subject the so-called industrial added value (i.e., the added value attributable to the entrepreneurial activity of the heir) to compensation<a href="#_ftn8" name="_ftnref8">[8]</a>. Rather, such added value remains solely with the heir who took over the company.
With the aim of transposing these considerations into law, the Federal Council proposes a nuanced rule (art. 630a D-CC):
<ul>
<li>Assets not required for business operations: Assets of the company that are not necessary for its operation (e.g., unused building land, art) continue to be valued at the time of the inheritance. The rationale behind this is that any fluctuations in value are not attributable to entrepreneurial activity and must therefore be borne by the community of heirs.</li>
<li>Assets required for business operations: The assets of a company necessary for its operation are valued at the time of transfer to the heir. From the moment that the heir gains control of the company, they shall bear the entrepreneurial risk alone.</li>
</ul>
However, the nuanced rule pursuant to article 630a D-CC only applies if a company valuation has been prepared at the time of the transfer of the company and has been submitted to the competent authority within one year. According to the Dispatch, the submission is made by the transferor or the heir taking over the company. The submission is irrevocable.
The decision to submit a company valuation pursuant to article 630a D-CC should be carefully considered by the heir taking over the company, as it entails considerable risks for them: When dividing the inheritance, the value of the assets required for business operations as of the time of the transfer of the company is taken into account, regardless of how much (or little) they are worth at the time of the division of the inheritance. The wording of the law does not provide for any exception. As a result, the heir taking over the company also bears risks that are not directly attributable to their entrepreneurial activity (e.g., an economic crisis). Unlike other pre-received estate items, the heir does not have the option of transferring the company back to the estate (art. 628 para. 1bis D-CC).
If no company valuation has been submitted, the assets required for business operations will be valued at the time of inheritance. The current legal situation, which sometimes leads to inequitable results, remains in place. It is unclear whether the aforementioned case law of the Federal Supreme Court, which excludes added value attributable to entrepreneurial activity from compensation, would still apply.
Protection of heirs entitled to a compulsory share (art. 618 D-CC)
As a counterpart to the above measures, which primarily favor the heir taking over the company, the Federal Council proposes article 618 D-CC: A statutory heir may not be assigned minority participations against their will to be offset against their compulsory share. If no heir is willing to take over the participations and compensate the compulsory share of the statutory heir, the heir may demand the sale of the company. This provision is in line with the case law of the Federal Supreme Court, according to which statutory heirs with compulsory shares are entitled to easily realizable assets<a href="#_ftn9" name="_ftnref9">[9]</a>, which regularly does not apply to minority participations.
<h3>3. Conclusion – Will company succession be facilitated?</h3>
The reduction of compulsory shares, which will come into force on January 1, 2023, will give testators greater flexibility for succession planning. Although this does not solve the existing problems of company succession, it does alleviate them.
The measures proposed by the Federal Council in its Dispatch of June 10, 2022, could additionally facilitate company succession in individual cases. In particular, the possibility of granting a deferral of payment gives heirs more leeway. However, the proposed measures are not self-perpetuating. The potential for conflict remains high but is merely being shifted to other issues (such as the specific details of the deferral of payment).
In addition, the proposed regulations only do partial justice to reality in that they capture an ideal type of company succession. However, practice shows that there are many different ways of structuring company succession, such as partial company succession or succession by third parties already involved in the company.
Forward-looking entrepreneurs and companies are well advised to plan and implement their succession at an early stage – ideally with the inclusion of all statutory heirs with compulsory shares. Only this will ensure a seamless and smooth company succession.
<h6><a href="#_ftnref1" name="_ftn1">[1]</a>        Inheritance share of spouse: 50%, of which compulsory share 50%, resulting in a freely available quota of 25%. Inheritance share of descendants: 50%, of which compulsory share 75%, resulting in a freely available quota of 12.5%. 
The total freely available quota is 37.5%. 
<a href="#_ftnref2" name="_ftn2">[2]</a>        Inheritance share of spouse: 50%, of which compulsory share 50%, resulting in a freely available quota of 25%. Inheritance share of descendants: 50%, of which compulsory share 50%, resulting in a freely available quota of 25%. 
The total freely available quota is 50%. 
<a href="#_ftnref3" name="_ftn3">[3]</a>        Inheritance share of parents: 100%, of which compulsory share 50%, resulting in a freely available quota of 50%. 
<a href="#_ftnref4" name="_ftn4">[4]</a>        Inheritance share of parents: 100%, no compulsory share, resulting in a freely available quota of 100%. 
<a href="#_ftnref5" name="_ftn5">[5]</a>        BBl 2022 1637; available in German, French and Italian at <a href="https://www.fedlex.admin.ch/eli/fga/2022/1637/de">https://www.fedlex.admin.ch/eli/fga/2022/1637/de</a> (last accessed on December 27, 2022). 
<a href="#_ftnref6" name="_ftn6">[6]</a>        BBl 2022 1638, available in German, French and Italian at <a href="https://www.fedlex.admin.ch/eli/fga/2022/1638/de">https://www.fedlex.admin.ch/eli/fga/2022/1638/de</a> (last accessed on December 27, 2022). 
<a href="#_ftnref7" name="_ftn7">[7]</a>        On the other hand, the community of heirs also bears negative changes in value that are attributable to poor corporate management on the part of the heir who took over the company. 
<a href="#_ftnref8" name="_ftn8">[8]</a>        BGE 133 III 416 E. 6.3.4. 
<a href="#_ftnref9" name="_ftn9">[9]</a>        BGE 70 II 147 E.2.</h6>

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Inheritance law in upheaval

<h3>Impact on migration and social security laws</h3>
<h4>Brexit and Switzerland</h4>
Between 2016 and 2019, an average of 4,200 Britons have migrated to Switzerland each year. While compared to previous years, the number has decreased as the EU has become a more attractive immigration location due to its freedoms of services and establishment; UK nationals still form about 2.6% of the total number of immigrants to Switzerland per annum. In addition, in year 2019 around 3,800 people were posted from the UK to provide services in Switzerland.
Therefore, the Federal Council pursued the so-called «Mind the Gap» strategy, with which it contemplates avoiding gaps in the legislative framework and maintaining mutual rights and obligations. In the areas of migration and social security law, however, this is largely limited to preserving rights that have been created (up) until December 31, 2020. The rules of the game have, however, changed as of January 1, 2021.
<h4>Migration law</h4>
Whereas British nationals were previously able to benefit from the free movement of persons, they are now subject to the general provisions of the Foreign Nationals and Integration Act (AIG). Exceptions relate, on the one hand, to the rights that have been acquired until December 31, 2020, as set out in the agreement between Switzerland and the UK<a href="#_ftn1" name="_ftnref1">[2]</a> and, on the other hand, to the provision of services for up to 90 days according to the agreement on cross-border mobility<a href="#_ftn2" name="_ftnref2">[3]</a>.
The following overview shows, in a simplified manner, the rules that are now applicable in the area of migration law:
Entry of UK nationals into Switzerland until December 31, 2020 = UK nationals with acquired rights (&#8220;grandfathering&#8221;):
<ul>
<li>Continuation of the following (acquired) rights:
<ul>
<li>Residence with gainful employment</li>
<li>Residence without gainful employment</li>
<li>Right to family reunification (however, limited until December 31, 2025)</li>
<li>Cross-border activity</li>
</ul>
</li>
<li>Discontinuation of the rights if the prerequisites are no longer met (e.g. emigration, danger to public order).</li>
</ul>
UK nationals entering Switzerland from January 1, 2021 on = new UK nationals entering Switzerland:
<ul>
<li>No visa requirement</li>
<li>Gainful employment in Switzerland requires work permit under the same conditions as those applicable for other third-country nationals (according to AIG); special quota of 2,100 B permits and 1,400 L permits</li>
<li>Provision of services for up to 90 days per calendar year: application of the notification procedure without review by the Swiss labour authorities; applies to companies based in the UK regardless of the nationality of the posted employees, provided they have been admitted to the regular UK labour market for at least twelve months</li>
<li>Residence without gainful employment (e.g. relocation of wealthy individuals): rules according to AIG applicable</li>
</ul>
<h4>Coordination of social security systems</h4>
While the UK was a member state of the EU, the rules pursuant to Regulations (EC) No. 883/2004 and (EC) No. 987/2009 on the coordination of social security systems were applicable. However, these are no longer relevant in relation to the United Kingdom as of January 1, 2021. Apparently, Switzerland and the United Kingdom contemplate providing for new coordination rules. However, the corresponding agreement has not yet been finally negotiated. Until then, the current bilateral social security agreement between Switzerland and the UK will apply<a href="#_ftn3" name="_ftnref3">[4]</a>.
The following overview shows, in a simplified manner, the different rules with regard to the coordination of social security systems:
Cross-border situations related to the EU, the UK and Switzerland that had started (up) until December 31, 2020, create acquired rights:
<ul>
<li>Group of persons for whom there will be no change regarding their social security coordination for as long as these persons are in a cross-border situation (i.e. as long as there is a connection to both states and, if applicable, additionally to an EU member state, due to nationality, activity or residence):
<ul>
<li>UK nationals in a cross-border situation between Switzerland and the EU</li>
<li>Swiss nationals in a cross-border situation with the UK and the EU</li>
<li>EU nationals in a cross-border situation between Switzerland and the United Kingdom</li>
<li>Other persons who are not (any longer) in a cross-border situation for as long as they have the right to work or reside in the other state (e.g. CH nationals who continue working in the UK after their secondment in the UK or who give up their employment in the UK but remain resident there)</li>
</ul>
</li>
<li>Applicable social security system:
<ul>
<li>The same state continues to be responsible for social insurance, collects contributions and provides benefits without discrimination</li>
<li>A1 certificates concerning cross-border situations that started before January 1, 2021 remain valid for the duration of the cross-border situation or the duration of the validity of the A1 certificate, respectively</li>
</ul>
</li>
</ul>
Cross-border situations involving the EU, the UK and Switzerland starting from January 1, 2021:
<ul>
<li>Posting of UK nationals or third-country nationals (i.e. non-EU/UK/CH) between Switzerland and the UK: application of the bilateral social security agreement of February 21, 1968<a href="#_ftn4" name="_ftnref4">[5]</a></li>
<li>Posting of UK nationals between Switzerland and the EU: Application of the bilateral social security agreements between Switzerland and the EU state concerned (if applicable)</li>
<li>Cross-border situations outside of a posting: Application of the bilateral social security agreement of February 21, 1968 with regard to CH and UK nationals, but not with respect to other nationals</li>
</ul>
<h4>Conclusion</h4>
For companies wishing to employ British nationals, Brexit means that &#8211; unlike in the past &#8211; they will first have to go through the ordinary work permit application procedure. Even if the number of available permit quotas may be sufficient to cover demand in 2021, this means an additional administrative burden for HR departments and a longer planning period when relocating employees. Finally, this also leads to a certain degree of planning uncertainty, as there is no legal entitlement to the issuance of permits under this quota.
Since January 1, 2021, there is a patchwork quilt regarding several questions that have remained open with respect to the coordination of social security systems. It can only be assumed that, the social security authorities have not made an effort providing more clarity by publishing guidelines or the like in light of the probably impending conclusion of a new, comprehensive social security agreement between Switzerland and the UK which will presumably rely heavily on the existing EU rules. However, for the time being, this means considerable legal uncertainty, especially for HR departments. Hopefully the negotiating partners will succeed in quickly concluding a new, comprehensive social security agreement.
<a href="#_ftnref1" name="_ftn1">[1]</a> Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community. in Official Journal of the European Union. L 29, January 31, 2020, pp. 7-187 (https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX:12020W/TXT).
<a href="#_ftnref1" name="_ftn1">[2]</a> Agreement between the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland on the Rights of Citizens as a Result of the Withdrawal of the United Kingdom from the European Union and the Termination of the Agreement on the Free Movement of Persons of February 25, 2019, BBl 2020 1085 <a href="https://www.admin.ch/opc/de/federal-gazette/2020/1085.pdf">(</a>https://www.admin.ch/opc/de/federal-gazette/2020/1085.pdf).
<a href="#_ftnref2" name="_ftn2">[3]</a> Temporary Agreement between the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland on Services Mobility of December 14, 2020 (https://www.newsd.admin.ch/newsd/message/attachments/64471.pdf).
<a href="#_ftnref3" name="_ftn3">[4]</a> Agreement between Switzerland and the United Kingdom of Great Britain and Northern Ireland on Social Security of February 21, 1968, SR 0.831.109.367.1, which, however, only covers AHV, IV, UV, KV and FZ, whereas under the FMPA EL, BV and ALV were also covered.
<a href="#_ftnref4" name="_ftn4">[5]</a> Compare Fn. 4.

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Brexit: «Mind the Gap»

Private Clients

Homburger News

On June 28, 2023, Claudia Suter was recognized as «Wealth Management Lawyer of the Year» at the Women in Business Law Awards 2023 EMEA.
The awards aim to honor women in the forefront of legal work in business law and those firms that have produced initiatives and programs to support and encourage women and diversity within the industry.

Claudia Suter honored as «Wealth Management Lawyer of the Year» at the Women in Business Law Awards 2023 EMEA

We are pleased to announce that Homburger partner <a href="https://www.homburger.ch/en/team/claudia-suter">Claudia Suter</a> has been honoured with the «Lawyer of the Year &#8211; Gold» award at the 2023 Citywealth Magic Circle Awards.
For over 17 years Citywealth&#8217;s Magic Circle Awards have been attracting the leading professionals from the top firms, recognising the achievements of the industry during the past year.
Citywealth was founded in 2005 with the purpose of bringing together ultra-high net worth clients and their advisers and managers working in the private wealth sector. Citywealth achieves this with a mixture of publications, events, networking groups and interviews with leading experts to bring together different segments of the market to develop contacts, build business and raise information and standards in the sector.

Homburger partner Claudia Suter honored with «Lawyer of the Year – Gold» award at Citywealth's 2023 Magic Circle Awards

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Globogate

On December 19, 2022, the investment of Deutsche Invest Capital Solutions (DICS) in GLOBOGATE concept AG in Zug, Switzerland (GLOBOGATE) was announced.
GLOBOGATE is a leading risk and process management provider and pioneer in recruitment of nursing professionals from non-EU countries, working together with more than 200 care and healthcare companies in Germany. DICS enters as a new shareholder and value-add investor to help accelerate GLOBOGATE’s already impressive growth.
The Homburger team was led by Frank Gerhard and comprised Stefan Luginbühl and Anina Preusker (all Corporate / M&amp;A), Reto Heuberger and Philippe Weber (both Tax), Simone Gloor (Financing and Investment Products), Luca Dal Molin and Aliénor de Dardel (IP / IT), and Claudia Suter and Ombeline Hischier (both Private Clients / Tax).

Homburger advised GLOBOGATE concept AG and its shareholders on the investment by Deutsche Invest Capital Solutions 

We use our expert knowledge and vast experience to provide comprehensive advice to families, private individuals, entrepreneurs and companies on all legal and tax aspects related to:
<ul>
<li>Cross-border structuring of wealth</li>
<li>Estate planning and asset protection</li>
<li>Testamentary wills and inheritance agreements</li>
<li>Pre-nuptial and post-nuptial agreements</li>
<li>Family constitutions and family governance</li>
<li>Execution of wills and estate management</li>
<li>Contentious estates</li>
<li>National and international tax advice, including inheritance tax and gift tax</li>
</ul>

Succession Planning / Wealth Protection

We provide advice and support with international relocations to high net worth individuals and management employees. Our core competences include:
<ul>
<li>Residence planning</li>
<li>Lump-sum taxation</li>
<li>Residence and work permits</li>
<li>Naturalization</li>
</ul>

Relocations / Change of Residence

We advise all types of foundations, including those with an entrepreneurial, charitable or mixed purpose, family foundations and trusts. We provide advice on all legal and tax issues that may arise. Our core competencies include:
<ul>
<li>Establishment, dissolution and reorganization of foundations and trusts, including underlying assets</li>
<li>Charity and venture philanthropy</li>
<li>Tax planning</li>
</ul>

Foundations / Trusts

We have comprehensive know-how in other legal fields, especially in connection with real estate, art, luxury goods, and sports. Our core competencies include:
<ul>
<li>Real estate transactions (Lex Koller / Trusts)</li>
<li>Art collections and investments, cultural assets</li>
<li>Protection of children and adults</li>
</ul>

Private Clients

Succession Planning / Wealth Protection

Relocations / Change of Residence

Foundations / Trusts

Other Core Areas

Main Contacts

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Inheritance law in upheaval

Brexit: «Mind the Gap»

Claudia Suter honored as «Wealth Management Lawyer of the Year» at the Women in Business Law Awards 2023 EMEA

Homburger partner Claudia Suter honored with «Lawyer of the Year – Gold» award at Citywealth's 2023 Magic Circle Awards

Homburger advised GLOBOGATE concept AG and its shareholders on the investment by Deutsche Invest Capital Solutions

Utilising trusts in Swiss divorces?

Die Rückabwicklung eines entgeltlichen Erbvertrages nach Art. 515 ZGB

Regulation of state and supplementary pension schemes in Switzerland: overview 2018