Holistic approach

Some examples of areas in which CMS can help:

  • Employee agreements covering all employment law aspects of the international assignment lifecycle in the relevant jurisdiction from initial assignment through to termination;
  • Application for the required permits to reside and work in the country, both for expats and their family members;
  • Mobility policies;
  • International assignment services;
  • Termination of international assignment services agreements;
  • HR data protection requirements;
  • Applications for tax benefits for expats;
  • Tax optimization of salary splits and employee benefits;
  • Employers’ tax obligations, multi-state wage and income tax returns;
  • Analysis of the applicable social security scheme(s) and the consequences thereof. 

Fun fact

Did you know that due to federal quotas in place to encourage companies to hire locally, only a limited number of specialists, managers and qualified employees are admitted among non-EU/EFTA nationals seeking work permits?


nChain Group

We assisted two nChain Group entities with the relocation of their corporate seat from Antigua and Barbuda to Zug, Switzerland. The tax advice included structuring of the whole transaction, obtaining tax rulings, accounting questions, setting up an employee participation programme, determining the holding company structure, advising on investor corporate actions, VAT advice and various ancillary questions.

Leading global chain of fast food restaurants

The CMS team led by Christian Gersbach advises a leading chain of fast food restaurants with regard to a range of complex cross-border employment issues as well as work and residency permit applications (both with regard to transfers of executives under the GATS-regulations and new hires of non-EU/EFTA nationals). 

Leading international technology group

We advised a leading international technology group with regard to all aspects of international assignments (including work permits, questions of cross-border body leasing, tax and social security aspects).

Our experts

Key contacts

Christian Gersbach
Christian Gersbach, LL.M.
Certified Specialist SBA Employment Law
T +41 44 285 11 11
David Hürlimann
David Hürlimann
Managing Partner
Attorney at Law, Certified Tax Expert
T +41 44 285 11 11