{"id":5313,"date":"2021-07-01T16:59:46","date_gmt":"2021-07-01T16:59:46","guid":{"rendered":"https:\/\/tbo.ch\/monatstipp\/25-regel-bei-grenzgaengern-im-home-office\/"},"modified":"2024-10-29T15:48:39","modified_gmt":"2024-10-29T15:48:39","slug":"25-regel-bei-grenzgaengern-im-home-office","status":"publish","type":"avada_portfolio","link":"https:\/\/tbo.ch\/en\/monatstipp\/25-regel-bei-grenzgaengern-im-home-office\/","title":{"rendered":"25%-Regel bei Grenzg\u00e4ngern im Home-Office"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p>Die Situation im Zusammenhang mit dem Coronavirus normalisiert sich langsam und die getroffenen Massnahmen zur Eind\u00e4mmung der Pandemie werden zunehmend wieder aufgehoben. Dies hat auch Auswirkungen auf die Sozialversicherungen im grenz\u00fcberschreitenden Arbeitsverh\u00e4ltnis. W\u00e4hrend der aussergew\u00f6hnlichen Situation galt die Regel, dass die sozialversicherungsrechtliche Qualifikation aufgrund der COVID-19-Einschr\u00e4nkungen nicht \u00e4ndert und somit eine Grenzg\u00e4ngerin oder ein Grenzg\u00e4nger auch dann als in der Schweiz erwerbst\u00e4tig galt, wenn diese Person daran gehindert wurde, Ihre T\u00e4tigkeit physisch in der Schweiz auszu\u00fcben. Mit Deutschland, Frankreich, Italien, \u00d6sterreich und Liechtenstein wurden dazu bis zum 30. Juni 2021 befristete, flexible Vereinbarungen getroffen. Die sozialversicherungsrechtliche Unterstellung von Grenzg\u00e4ngerinnen und Grenzg\u00e4ngern \u00e4nderte sich somit aufgrund von Home-Office bis zum 30. Juni nicht. Diese Regelung wurde in der Zwischenzeit mit Deutschland und Frankreich bis mindestens 30. September verl\u00e4ngert.<\/p>\n<p>F\u00fcr Fragen zu diesem oder anderen Themen stehen Ihnen unsere Mitarbeitenden gerne zur Verf\u00fcgung.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":4970,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"portfolio_category":[31],"portfolio_skills":[],"portfolio_tags":[],"class_list":["post-5313","avada_portfolio","type-avada_portfolio","status-publish","format-standard","has-post-thumbnail","hentry","portfolio_category-monatstipp-en"],"acf":{"Expert":"Stefan Goldinger, <br\/>dipl. Treuhandexperte <br\/>Partner","verlinkung":"https:\/\/tbo.ch\/monats-tipp\/25-regel-bei-grenzgaengern-im-home-office\/","content":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>25%-Regel bei Grenzg\u00e4ngern im Home-Office - TBO | Willkommen bei den Experten f\u00fcr Treuhand und Revision<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"25%-Regel bei Grenzg\u00e4ngern im Home-Office - TBO | Willkommen bei den Experten f\u00fcr Treuhand und Revision\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tbo.ch\/en\/monatstipp\/25-regel-bei-grenzgaengern-im-home-office\/\" \/>\n<meta property=\"og:site_name\" content=\"TBO | Willkommen bei den Experten f\u00fcr Treuhand und Revision\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-29T15:48:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tbo.ch\/wp-content\/uploads\/2023\/03\/Goldinger-Stefan-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/tbo.ch\\\/en\\\/monatstipp\\\/25-regel-bei-grenzgaengern-im-home-office\\\/\",\"url\":\"https:\\\/\\\/tbo.ch\\\/en\\\/monatstipp\\\/25-regel-bei-grenzgaengern-im-home-office\\\/\",\"name\":\"25%-Regel bei Grenzg\u00e4ngern im Home-Office - 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