EEA nationals and third-country nationals who are assigned to work in Switzerland are required to apply for work authorization and are subject to annual quotas. Third-country nationals who seek to work in Switzerland on a local contract also require work authorization, are subject to annual quotas and must be highly specialized or qualified professionals who possess skills that are not easily found in the Swiss labor market. UK nationals are subject to the same requirements as third-country nationals, but are subject to different quotas.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.