Art. 28

(Art. 18 VAT Act)

A supply relationship does not exist in the cross-border posting of employees within a group, if:

1. a foreign employer employs an employee in a deployment operation on Swiss territory belonging to the same group of companies or an employer employs an employee in a foreign deployment operation belonging to the same group;
2. the employee works for the deployment operation but retains the employment contract with the posting business; and
3. the wages, social security contributions and related expenses are charged by the posting employer to the deployment operation without a surcharge.