Jusletter

Digital nomadism: a spreading phenomenon involving all those workers able to carry forward their activities only through a laptop and a wi-fi connection. High mobility and the absence of a mandatory physical link challenge current international tax rules. Thus, several countries decided to invest in attracting such high-skilled professionals by releasing the so-called Digital Nomads Visas. The author tries to approach the issue from a fiscal perspective, giving an overview of tax issues and evaluating the pros and cons of introducing such a permit to stay in Switzerland.