30 March 2026

Intra‑Group Transfers to Switzerland

  • Articles
  • Legal
  • Employment / Immigration

Switzerland is an attractive location for international companies. Our article outlines key aspects of intra-group transfers, local hiring, and the relevant immigration framework.

  • Florentine Kaps

    Senior Legal Associate

  • Michèle Stutz

    Legal Partner

Switzerland is an attractive location for international companies, making intra‑group employee transfers a common feature of cross‑border business activity. In a previous article, Moving to Switzerland - Immigration Law, we outlined the main categories of residence and work permits and the conditions for obtaining them. This article highlights the key considerations for companies planning to transfer employees from their corporate group to Switzerland. The principles described are general guidelines. In specific cases, particular statutory rules or differing cantonal practices may apply.

1. What is an Intra‑Group Transfer?

An intra‑group transfer occurs when a company moves an employee from a foreign group entity to a Swiss group entity, either temporarily or permanently. Two types of arrangements are distinguished:

  • Secondment: The employee remains employed by the foreign entity and works in Switzerland for a limited period (e.g., for a project). No Swiss employment contract is concluded. A secondment typically makes sense where a social security agreement exists between Switzerland and the sending state, allowing the employee to remain insured in the home country. If no agreement exists, the secondment does not qualify as a secondment in the strict sense and may lead to double social security contributions.
  • Local Employment: The employee receives a Swiss employment contract and becomes locally employed by the Swiss entity.

2. Work Permits

The applicable requirements differ depending on whether the employee is an EU/EFTA national or a third‑country national.

2.1 EU/EFTA Nationals

  • Assignments of up to eight days per year: Generally, neither notification nor a permit is required. Certain sectors (e.g., construction and hospitality) require notification from day one.
  • Assignments of up to 90 days per year: No permit is required. These assignments can be carried out under the notification procedure. This procedure also applies to third‑country nationals who have been admitted to the regular labor market of an EU/EFTA state for at least 12 months before being seconded to Switzerland. We will address the notification procedure in a separate article.
  • Local employment exceeding 90 days: EU/EFTA nationals working in Switzerland for more than 90 days with a Swiss employment contract must obtain an L or B permit, depending on the contract duration. These permits are generally granted without difficulty.
  • Secondments exceeding 90 days: A work permit is required. The conditions largely mirror those for third‑country nationals, except that the labor‑market priority (Inländervorrang) does not apply, as EU/EFTA nationals are treated as local employees for labor‑market purposes.

2.2 Third‑Country Nationals

Apart from very short assignments of up to eight days (which are not subject to permit requirements in most sectors), third‑country nationals may work in Switzerland only with a pre‑approved work and residence permit.

A key advantage of the intra‑group transfer route is that the labor‑market priority does not apply. Employers therefore do not need to prove that no suitable Swiss or EU/EFTA candidates are available, which significantly simplifies and accelerates the permit process.

A permit is typically granted if the following criteria are met:

  • the employee is a manager, specialist, or qualified professional. Education, professional experience, and a salary appropriate for the position are decisive;
  • the employee has been employed within the group for at least one year (in some cantons the required duration may be shorter);
  • there is an overall economic interest in granting the permit; and
  • salary and working conditions are in line with Swiss local, occupational, and industry standards. For secondments, this includes reimbursement of all assignment‑related costs (travel, meals, accommodation) during the first year.

3. Social Security and Health Insurance

3.1 Social Security

Employees working in Switzerland are generally subject to the Swiss social security system. However, in the case of secondments, international agreements exist to avoid double contributions. EU/EFTA nationals may remain insured in their home country for a limited period based on an A1 certificate. The EU/EFTA social security agreement applies only to EU/EFTA and Swiss nationals. For third‑country nationals seconded from an EU/EFTA state, it must be clarified whether a bilateral social security agreement exists. Several third countries also have bilateral agreements with Switzerland that provide comparable rules for seconded third‑country nationals, although these agreements are generally more generous than the EU/EFTA framework. Individuals holding a valid Certificate of Coverage remain insured in their home country for the duration of the secondment and are not required to pay Swiss social security contributions.

3.2 Health Insurance

Swiss residents must obtain Swiss health insurance within three months of arrival. Seconded employees may apply for an exemption from the health insurance obligation if they hold an A1 certificate or Certificate of Coverage and have equivalent foreign health insurance.

4. Conclusion

Intra‑group transfers to Switzerland involve a range of immigration, employment, and social‑security considerations. Understanding the regulatory distinctions early on—whether based on nationality or the type of assignment—is essential. Proper planning helps avoid delays, compliance issues, or gaps in insurance coverage. Our firm has extensive experience supporting international employee assignments and provides comprehensive and tailored advice. We look forward to supporting you.


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