Swiss Federal Council Opens Public Consultation on Federal Law Concerning Working from Home

On 9 June 2023, the Swiss Federal Council opened a public consultation on the federal law concerning working from home in cross-border circumstances. Based on the lex loci laboris principle, Swiss national rules prevent Switzerland from taxing income from employment carried out abroad without a physical presence in Swiss territory, even if a Swiss employer pays the salary. This note aims to provide an overview of the proposal, evaluating its potential impact on digital nomads.