As of 1 January 2024, Switzerland added new roles to its list of professions that benefit from simplified immigration requirements when undertaken by highly skilled nationals from outside the EU and European Free Trade Association (i.e., non-EU/EFTA nationals). When filling vacancies in professions experiencing a high shortage of skilled workers, Swiss employers are not required to submit proof that they interviewed candidates in the EU and EFTA (i.e., they are exempt from the requirement to submit proof of a labor market test). The list of professions that benefit from simplified immigration requirements is periodically reviewed by the State Secretariat for Migration (SEM) in consultation with the State Secretariat for Economic Affairs (SECO).
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
