The payment of employees for tax-privileged operations are subject to the standard rules for the taxation of individuals in Switzerland, whether the employee is foreign or of Swiss residency. The various exemptions from income tax described on Swiss Forms of Company do not apply here and any business employing people in Switzerland receives no special treatment.

An individual can be deemed a resident of Switzerland if he/she meets the following conditions:

• he has Swiss employment (to work in Switzerland a non-national needs a work permit - limited work permits of 90-120 days can be granted and where granted lead to limited taxation);
• he carries on a business in Switzerland
• he lives in Switzerland for 180 days minimum in any one year, unless he remains in the same abode in which case the time required to be a resident for tax purposes is halved to just 90 days.