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Christoph Stutz

Christoph Stutz is a partner in Baker McKenzie's Zurich office and serves as head of the Firm's Employment Law Practice Group in Switzerland. For more than 10 years, Christoph has been advising numerous companies in complex labor issues and has successfully represented clients in court. He also advises and represents pension funds and companies in pension-related matters. Christoph regularly publishes work in relation to all aspects of Swiss employment law and is a speaker at internal and external seminars. Christoph is admitted as attorney specialized in labor law (Certified Specialist SBA Labour Law) and holds a certificate as Social Security Specialist.

On 1 March 2024, the Swiss Federal Council published the dispatch on the taxation of teleworking in an international context. The new regulations serve as a national basis for the taxation of teleworking by cross-border commuters to ensure the implementation of the new international treaty regulations with France and Italy in Switzerland. These changes will affect the taxation of salaries of employees who are not resident in Switzerland for tax purposes but who work in Switzerland and are subject to an international supplement agreement regulating telework in a cross-border context.

When reports come in through whistleblowing channels or concerns about employee conduct otherwise arise, a recurring issue has been whether internal investigations must consider the principles of criminal procedural law. In a recent decision, the Federal Supreme Court held that this was not the case and confirmed a reasonable balance between the obligations of employers and the rights of employees provided for by Swiss law.

The revised Data Protection Act (nDPA) and the revised Data Protection Ordinance (nDPO) will enter into force on 1 September 2023. The revised Swiss data protection law is “a GDPR-like” legislation and provides for certain (new) obligations not contained in the current data protection law.
In an employment relationship, an employer inevitably processes employees’ personal data for various purposes. This client alert aims to inform employers about their data privacy obligations under the new data protection law and provides an opportunity to test data protection compliance.