How can you work in Switzerland for 90 days without a permit?

Who can use the 90-day notification procedure, and under what conditions?

The 90-day notification procedure may be used by EU/EFTA nationals who provide cross-border services in Switzerland as posted workers or self-employed persons. Hungarian nationals are considered EU nationals for this purpose.

The Swiss State Secretariat for Migration, SEM (Staatssekretariat für Migration) states in its information valid for 2026 that two main service-provider situations fall into this category:

1. Posted worker: the worker is employed by a business based outside Switzerland, for example in Hungary, which carries out an assignment for a Swiss client. The worker is not employed by the Swiss client but is posted by the foreign employer.

1. Self-employed service provider: the sole proprietor or self-employed professional provides services to a Swiss client in their own name and at their own economic risk.

The notification procedure is not the same as a residence permit. In most cases, short-term work does not require a B permit (Ausländerausweis B) or an L permit (Ausländerausweis L), but the notification rules, sector-specific wage obligations and any professional authorisations must still be complied with.

The third situation is employment by a Swiss employer. In this case, an EU/EFTA national may work in Switzerland for up to 3 months without a residence permit. However, this does not mean employment without notification: the Swiss employer must submit the notification no later than the day before work begins.

The actual substance of the employment relationship is examined. Simply calling a contract a “contractor agreement” is not sufficient if day-to-day operations in fact resemble an employment relationship.

How is the annual 90-day limit calculated for the company and the employee?

The 90-day limit is calculated per calendar year, i.e. from 1 January to 31 December, and applies to actual working days. It is not a continuous 90-day period calculated from the date of entry.

The most important rule: the 90-day limit applies separately to the posting business and to each individual posted worker. This dual limit can create planning challenges for many Hungarian businesses.

What does the 90-day limit for the business mean?

If a Hungarian company has used up its own total allowance of 90 Swiss working days in 2026, it may not send another employee to Switzerland in the same calendar year under the 90-day notification procedure.

For example, if a Hungarian contracting company works on a Swiss project with three employees, it must not only monitor how many days each individual employee has worked in Switzerland. The company must also keep records of its total allowance of days used in Switzerland.

Because of the company limit, it is not possible simply to send another colleague in place of the first employee once the first person reaches their own 90-day limit. If the company has also reached the 90-day ceiling, the notification procedure can no longer be used in this form.

What does the individual 90-day limit mean?

An individual employee or self-employed service provider may not work in Switzerland for more than 90 actual working days in the same calendar year under the notification procedure.

For this reason, Hungarian professionals should keep their own records of Swiss working days, especially if they work on multiple projects, in several cantons or for several Swiss clients. The limit is not tied to the Swiss client, project or canton, but to work performed during the calendar year that falls under the notification procedure.

Why are 90 working days and 3 months not the same?

The framework for posted workers and self-employed service providers 90 actual working days, whereas SEM guidance for an EU/EFTA national employed by a Swiss employer refers to an employment period without a permit of up to 3 months.

The two time limits should not be treated as interchangeable. The legal basis for the employment, the identity of the employer and the applicable notification rules differ.

When must work be notified at least 8 days in advance?

For posted workers and foreign self-employed service providers, work must be notified at least 8 days before it begins. This is referred to as the 8-day rule (8-Tage-Frist or Vorlauffrist).

The purpose of the notification is to ensure that Swiss authorities and inspection bodies are informed of the work in advance. This is particularly important for checking Swiss wage and working conditions, namely the accompanying measures (Flankierende Massnahmen).

The notification procedure can be completed online free of charge via EasyGov.swiss. Using the system does not replace other obligations, such as professional notification requirements for regulated professions, a security deposit or VAT registration.

Different deadlines apply in the case of short-term employment by a Swiss employer. Notification must be submitted no later than the day before work begins.

The 8-day advance deadline makes actual planning particularly important. A Hungarian business should not assume that it can lawfully begin fulfilling a Swiss order received at short notice the next day or within a few days.

In which sectors is notification mandatory from the very first working day?

As a general rule, the first 8 working days in a calendar year may be exempt from notification. This 8-day notification-free allowance applies to both the business and the individual.

However, this exemption does not apply in every sector. For the activities listed below, there is no notification-free period for the first 8 days: work must be notified from the first day, and in the case of secondment or self-employed services, the 8-day advance notification deadline must also be observed.

The applicability of the list must always also be checked against information provided by the competent canton. The notification system operates on a federal basis, but cantonal labour and migration authorities also play a role in implementation and practical guidance.

Therefore, “work for only a few days” does not mean an automatic exemption. For a Hungarian cleaner, construction worker or landscaper, even a short project may require prior arrangements.

What fees, qualification recognition requirements and deposit obligations should be expected?

The EasyGov.swiss online notification procedure is free of charge. A fee of CHF 25 applies if notification confirmation is requested on paper or by fax.

For regulated professions, a separate professional procedure may also be required in addition to the service notification at SERI/SBFI, the State Secretariat for Education, Research and Innovation (Staatssekretariat für Bildung, Forschung und Innovation). The first notification costs CHF 200.

Having a Hungarian diploma or professional qualification alone does not determine whether a professional notification or qualification recognition is required. This depends on whether the specific Swiss activity is classified as a regulated profession. Before starting work, the SERI/SBFI procedure and the rules applicable to the relevant profession should therefore be checked.

When does an obligation to pay a deposit arise?

If the activity is covered by a generally binding Swiss collective employment agreement, i.e. a GAV (Gesamtarbeitsvertrag), the foreign posting company may become subject to a deposit obligation (Kautionspflicht). The ZKVS, the Central Deposit Administration Office (Zentrale Kautions-Verwaltungsstelle) concerned.

The deposit is not standardised, nor is it automatically the same amount for every foreign company. According to an industry guide published in 2022, the amount is typically between CHF 2,000 and CHF 10,000, but it is influenced by the sector, the applicable GAV and the contract value.

It would therefore be incorrect to automatically include the same deposit amount in the cost plans of all Hungarian posting companies. The obligation must be checked based on the location, sector and contractual framework of the specific assignment.

When does Swiss VAT registration become mandatory?

For Swiss VAT, or MWST (Value Added Tax) purposes, the global annual turnover of the posting company or self-employed service provider is relevant. If it reaches CHF 100,000, the business becomes liable for Swiss VAT and must register for Swiss tax from the first franc of Swiss revenue.

The CHF 100,000 threshold is based not solely on turnover generated in Switzerland, but on global annual turnover. A Hungarian business must therefore not assume that the low value of its Swiss work automatically excludes a Swiss VAT obligation.

The question of VAT registration must be distinguished from the 90-day notification procedure. A business may comply with employment and notification rules but still be required to register for tax under MWST rules.

How are wages and the genuine nature of self-employed status checked?

Employees posted to Switzerland must receive the locally applicable Swiss minimum wage or the wage specified in the relevant GAV. The wage requirement may depend on the role, the place of work and the applicable collective agreement.

To assess wage levels, authorities may use the Salarium national wage calculator. This forms part of the minimum wage inspection (Lohnkontrolle) and the system of accompanying measures.

For this reason, it is not sufficient for the posting company to rely on the wage stated in the Hungarian employment contract. The local Swiss minimum requirements must be met for the duration of work in Switzerland.

When can self-employed status become problematic?

Swiss authorities may also assess the status of a self-employed service provider based on the actual working arrangements. Bogus self-employment (Scheinselbstständigkeit) may be involved, for example, where the provider works exclusively for one Swiss client, uses that client's equipment and follows its instructions.

In such a situation, the authorities may not regard the arrangement as genuine self-employed activity. Consequences may include fines and retrospective social insurance contributions.

A Hungarian sole proprietorship certificate or invoicing arrangement does not, in itself, necessarily prove self-employment as understood in Switzerland. The contract and day-to-day work organisation must also reflect this.

What fines and bans on providing services may result from non-compliance?

In the event of a breach of the notification obligation or Swiss minimum wage requirements, an administrative fine of up to CHF 5,000 may be imposed. In serious or repeated cases of non-compliance, the fine may be up to CHF 30,000.

In serious or repeated cases, a ban on providing services in Switzerland for between 1 and 5 years may also be imposed. For a foreign business, this is not merely an administrative inconvenience: it can directly jeopardise the performance of contracts concluded with Swiss clients.

Cantonal authorities are also involved in the enforcement of sanctions. The specific consequence therefore depends on the circumstances of the case, the nature of the breach and whether it is repeated.

The main practical risks are typically as follows:

• The Hungarian business does not keep separate records of its own annual 90-day allowance and that of each individual employee.

• A posted employee starts work on the first day in a sector subject to mandatory notification, but the 8-day prior notification was not submitted.

• The remuneration for the Swiss project does not reach the local minimum wage or the wage applicable under the relevant GAV.

• A person described as self-employed is, in practice, working solely under the instructions of one Swiss client and using that client's equipment.

• The company completes the notification procedure but does not separately examine the issue of MWST VAT registration, professional notification or the security deposit.

Sources

• SEM – Notification procedure for short-term work in Switzerland — direct page

• SEM – Notification procedure: user guide — direct PDF

• SEM – Fact sheet for service providers from EU/EFTA states — direct PDF

• EasyGov.swiss – Frequently asked questions — direct page

• Canton of Solothurn – Accompanying Measures — direct page

• ZKVS – Central Deposit Administration Office — direct page

• SEM – EU/EFTA notification confirmation form — direct PDF

• SEM – Form for posted workers — direct PDF

• arbeit.swiss – Employing staff across borders — direct page

• Basel-Stadt – Posting of workers by EU/EFTA companies — direct page

• advocat.ch – Cross-border provision of services between the EU and Switzerland — direct PDF

• SEM – Federal Council report on the notification requirement and posting of workers — direct PDF

• IHK – Checklist for posting employees to Switzerland — direct PDF

• LVH – Guide to Switzerland 2022 — direct PDF

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