For taxpayers subject to lump-sum taxation (forfait/globalists) who carry out limited professional activities abroad, Swiss legislation provides specific conditions under which exemption from social security contributions (AHV/AVS) and mandatory health insurance (LAMal) may be granted.
The in-depth article, published by our affiliated company Steimle & Partners Consulting, outlines the requirements, procedures, and necessary documentation to avoid double contribution burdens, in compliance with European regulations and the established practices of the Swiss authorities.
