Individual Taxation

Update: COVID-19 – Impact on international social security in the EU context

In principle, the social security coverage should not be affected by the COVID-19 restrictions. Individuals are considered to be employed in Switzerland and consequently subject to social security contributions even if they physically perform their home office activities in another EU country (e.g. daily cross-border commuters or international weekly commuters). This flexible interpretation is also in line with the EU recommendations regarding the application of European coordination law.

With regard to Germany, Italy, Austria and Liechtenstein, the flexible application of the affiliation rules has been agreed until 31 December 2021. For France, this applies at least until 30 September 2021.

In relations with other EU countries, flexible application will apply in principle at least until 30 June 2021. An extension is not ruled out, but a discussion on this is not likely to take place before the end of June.

Once the health situation has returned to normal, the usual affiliation rules will apply in full again.

More information: Coronavirus: Auswirkungen auf die Sozialversicherungen im internationalen Kontext (

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