Short News May 25, 2023
Switzerland
Visa-free entry of Kosovar nationals as of January 1, 2024 does not apply when taking up gainful employment
Starting from January 1, 2024, citizens of Kosovo will generally be allowed to enter the Schengen area, which includes Switzerland, without needing a visa. However, this privilege is limited to short stays of up to 90 days and does not permit any form of paid work. The need for a work permit when taking up employment remains unchanged. Moreover, it is important to note that Kosovar nationals can only be employed in Switzerland if they possess exceptional professional qualifications that cannot be found among the available workforce in both Switzerland and the EU/EFTA labor markets for the specific vacant position.
Germany - Switzerland
Relaxation of the Special Regulations for Senior Executives
Germany and Switzerland reached a consultation agreement on April 6, 2023, which includes relaxed rules regarding the taxation of senior executives under Article 15(4). As a result, even if senior executives are listed in the Swiss Commercial Register without specific job titles but with individual or collective signatures, they can still benefit from the special regulation. However, there are some unclear aspects in the additional regulations, which may lead to uncertainties in the specific interpretation. Despite this, it is recommended that companies carefully assess the proper taxation of their executives based on the new regulations in the Germany-Switzerland relationship.
Czech Republic
Ban on issuing visas now also applies to dual citizens of Russia and Belarus
Since the war began, embassies in the Czech Republic have been prohibited from issuing visas to citizens of Russia and Belarus. The regulation has been modified multiple times and is currently extended until March 31, 2024. There are some exceptions for individuals who are permanent residents of the Czech Republic, their relatives, and individuals considered to be of "special interest."
Additionally, it's important to mention that the restrictions generally apply to dual citizens as well. Due to the considerable restrictions, companies with Russian and Belarusian employees in the Czech Republic should therefore ensure that existing visas are seamlessly extended with sufficient advance notice.
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