Advising across three jurisdictions
The trinational economy generates a steady demand for legal and tax advice that spans the three countries. Individuals need advice on the choice of health insurance, the taxation of their salaries and the planning of their pensions. Employers need advice on payroll, posting and home working. Investors need advice on the acquisition of property in the neighbouring countries.1 The complexity of the rules described in this chapter makes professional advice indispensable for many of these questions.
Effective advice in this field requires knowledge of Swiss, German and French law and of the treaties between the three countries. It also requires an understanding of how authorities in each country apply the rules in practice. In the author's experience, the questions that arise in cross-border mandates rarely fit within a single legal system. A practitioner who works across the borders must consider the interaction of tax law, social security law, labour law and immigration law, often under time pressure and with incomplete information. Cooperation between advisers in the three countries is therefore common, which makes a network of trusted contacts across the borders an important professional asset.
Notes
- On the advisory market for cross-border matters in the trinational region, see the publications of the cantonal bar associations and the chambers of commerce. To be verified. ↩
For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of August 2025.