The actual activity performed is decisive.
Board of directors or managing director positions in a Swiss company are generally subject to withholding tax in Switzerland. However, a different system applies under social security law.
Under EU coordination law, the obligation to pay contributions is based on the actual place of work. Purely supervisory functions do not trigger AHV obligations, whereas operational activities do – regardless of the title.
In consulting practice, it is therefore essential to make a clear distinction between board functions and operational activities in order to avoid double taxation and incorrect registrations.
#Social security #Board function #Cross-border #AHV #EU law
https://x.com/zugtrust/status/2018715156759392708
(c) Ludwig Limbeck AG, 2026, Autor: Rolf Limbeck