Situation A German couple resident in Germany worked in Switzerland. Their income from non-self-employed work was taxed domestically under the cross-border commuter rule. As employees in Switzerland, they are compulsorily insured under the Swiss accident insurance scheme. The insurance provides protection in the event of occupational accidents, occupational illnesses and non-occupational accidents (in Switzerland, in...

The time limits for short-term employment will be temporarily raised in 2021. This was decided by the Bundestag and approved by the Bundesrat on 07.05.2021.

In the European Union, employees who work in a Member State are subject to the social security system of that particular Member State, regardless of the country in which the employer is located.