Swiss tax broadcast – CDL type H situation
As you may know, in May 2018 UN broadcast sent out a message notifying people that there is currently a Swiss tax amnesty in place for declaring unpaid taxes would expire at the end of September.
Previously there has been a “gray area” assumption that those working as part of the UN are exempt from Swiss tax obligations, however “the Swiss and Geneva tax authorities have announced that the possibility to benefit from a tax amnesty will significantly reduce” to the end of September.
This “change” is only applicable to CDL type H holders, and with regards to income tax as “taxable income” can include any income that is not from a UN staff salary, those who are currently most affected are current and former Consultants and Individual Contractors.
Interns and Trainees are also holders of the CDL type H hence this may be of some concern, especially for those who receive some sort of lump-some for their work here. While there will likely be no tax charges (as we simply dont “earn” enough) there may be an obligation to declare. In addition this may have implications on the obligation to contribute towards the Social Security (AVS) in Switzerland for all Type H CDL holders.
At the moment information is not absolutely clear, but it would be advisable that you pay attention to discussions happening within your organisation regarding this topic. If you can, clarify what your situation is.
More information on the amnesty is here.