Tax and Social Legislation Guidelines
Regarding the issue of social security and taxation requirements in Switzerland, a summary has been published online which gives some clarity on the situation face by people who hold a Legitimation Card “H”. This therefore applies to non-staff members (consultants, individual contractors, fellows, interns or volunteers) of the UN, Permanent Missions and other International Organizations.
The CDL “H” corresponds to people without privileges and immunity in Switzerland, this is something that is specifically stated at the back of the legitimation card in French and in German.
To read the online information click here>>
Please note, of particular relevance to interns is point number 2 on Health and accident insurance, it specifically mentions a special status for interns with regards to the obligation to have Swiss health insurance.