{"id":1882,"date":"2024-12-13T20:43:33","date_gmt":"2024-12-13T19:43:33","guid":{"rendered":"https:\/\/www.fiducie-r.ch\/en-pratique-2\/"},"modified":"2026-03-14T16:09:42","modified_gmt":"2026-03-14T15:09:42","slug":"in-practice","status":"publish","type":"page","link":"https:\/\/www.fiducie-r.ch\/en\/in-practice\/","title":{"rendered":"In practice"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

News and case studies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
    \n\t\t\t\t\t\t\t
  • \n\t\t\t\t\t\t\t\t\t\tHome<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tIn practice<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    social insurance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    Management of social insurance in the case of cross-border work<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    A Swiss public law institution<\/strong> faced a complex issue related to the social insurances<\/strong> of an employee residing in a country of the European Union<\/strong>, benefiting from remote work<\/strong>.<\/p>

    The legal framework of social insurances is particularly delicate when an employee works remotely from another country. The first step was to determine which social security system should apply.<\/strong> Due to the various agreements to which Switzerland is a party, the distribution of working time between Switzerland and the employee\u2019s country of residence plays a key role in this determination.<\/p>

    After identifying the competent state regarding social insurances, Fiducie\u2019r handled the necessary declarations with the competent foreign authorities, as well as the follow-up of the monthly reporting obligations incumbent on the employer. We also ensured coordination with the Swiss compensation office to avoid a situation of double contributions.<\/p>

    An additional complexity: maternity<\/strong><\/h6>

    The employee\u2019s maternity added a certain complexity to this situation. Although having concluded a Swiss employment contract, the employee benefited from the social insurance conditions of her country of residence. Since the rights and obligations<\/strong> of the two systems did not fully overlap, Fiducie\u2019r proposed a pragmatic solution guaranteeing both respect for the employee\u2019s rights and the aspects related to the employment contract. We subsequently carried out the necessary procedures with the authorities of the country of residence for the payment of benefits received in case of maternity leave.<\/p>

    Due to the number of parties involved and the technicality of some, this case illustrates the administrative complexity of cross-border remote work<\/strong> that employers may face.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    inheritances<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    Intercantonal estate management with real estate assets<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    Heirs domiciled in different cantons, real estate also located in several cantons, and securities portfolios within multiple estates: Managing an inheritance can quickly become a fiscal and administrative challenge.<\/span><\/p>

    The tax consequences of an inheritance vary depending on the cantons of residence of the heirs and the location of the assets. The main issues encountered in cases of intercantonal taxation often concern the fairness of the fiscal distribution and, more prosaically, the consistency, sometimes the inconsistency, of the actions of the various tax authorities. Apart from the complexity related to multiple places of taxation, usual elements such as maintenance and renovation costs as well as rental and financial income must also be taken into account. In this case, Fiducie\u2019r took charge of the tax compliance of one of the estates and part of the heirs. However, this responsibility also requires managing the interconnections, as an heir cannot fulfill their tax obligations before being informed of the fiscal consequences of the estate to which they belong. Sometimes in collaboration with the tax authorities, sometimes through appeals, Fiducie\u2019r contributed to a fair analysis of the elements of the tax assessments, elements related to the different intercantonal distributions.<\/span><\/p>

    Another factor that Fiducie\u2019r obviously had to manage is the handling of deadlines and delays accumulated by the tax authorities in their tax assessments, a recurring problem in some cantons. Through its intervention, Fiducie\u2019r was thus able to coordinate the multiple taxation processes, anticipate deadlines, and undertake the necessary steps to ensure effective tax management.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    accounting and governance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    Sports federation and appeal to the CAS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    As part of its commitment to a Swiss sports federation, a partner of Fiducie\u2019r sits on the executive committee as well as on bodies responsible for the governance of this federation. These bodies play a central role in reviewing game license applications submitted by clubs, ensuring their financial viability. Thus, each applicant club must provide a detailed file including financial guarantees proving its ability to meet its commitments. When these guarantees are insufficient or nonexistent, the license may be refused. If applicable, clubs have the right to appeal, and their file is then re-examined by a commission composed of three members, including our partner. If the refusal is upheld, the club has the option to bring the case before the Court of Arbitration for Sport (CAS) in Lausanne.<\/span><\/p>

    This is what happened with one of the federation members, who despite the club\u2019s financial difficulties attempted to justify the granting of the license due to exceptional circumstances encountered. With the collaboration of specialized lawyers, Fiducie\u2019r contributed to the defense of the federation by preparing the accounting and financial aspects of the technical file. In this case, the CAS rejected the club\u2019s appeal, thereby confirming the analysis of the club\u2019s economic capacity carried out by Fiducie\u2019r.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    companies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    Corporate restructuring with the creation of a Franco-Swiss holding company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    As part of a corporate restructuring, Fiducie\u2019r assisted Swiss and French shareholders in the creation of a holding company intended to consolidate their various commercial and real estate entities.
    The objective was to optimize the management of holdings by structuring a holding company owning the shares of the companies as well as creating a real estate company dedicated to the purchase and management of properties in France. The complexity of the project lay in the duality of tax and legal regulations between Switzerland and France, requiring an in-depth analysis of cross-border tax implications.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

    \n\t\t\t
    \n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    News et cas pratiques Home En pratique assurances sociales Gestion des assurances sociales en cas de travail transfrontalier Un \u00e9tablissement de droit public suisse a \u00e9t\u00e9 confront\u00e9 \u00e0 une probl\u00e9matique complexe li\u00e9e aux assurances socialesd\u2019une employ\u00e9e domicili\u00e9e dans un pays de l\u2019Union Europ\u00e9enne, b\u00e9n\u00e9ficiant du t\u00e9l\u00e9travail. Le cadre juridique des assurances sociales est particuli\u00e8rement d\u00e9licat […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","footnotes":""},"class_list":["post-1882","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.fiducie-r.ch\/en\/wp-json\/wp\/v2\/pages\/1882","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fiducie-r.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fiducie-r.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fiducie-r.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fiducie-r.ch\/en\/wp-json\/wp\/v2\/comments?post=1882"}],"version-history":[{"count":0,"href":"https:\/\/www.fiducie-r.ch\/en\/wp-json\/wp\/v2\/pages\/1882\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fiducie-r.ch\/en\/wp-json\/wp\/v2\/media?parent=1882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}