G permit vs 120 days/L permit in Switzerland: cross-border or secondment?
A practical comparison of Swiss G permits, 120-day routes, and L permits for cross-border and secondment cases.
Fenja Brockmann
Short answer
A Swiss G permit is for cross-border workers who work in Switzerland but keep their main residence abroad. A 120-day route or L permit is for temporary work or a temporary stay in Switzerland. The right route depends on where the employee lives, who employs them, how long they will work in Switzerland, whether they return abroad regularly, and whether the case is a local hire or a secondment.
For employers, the practical question is: is this person commuting to a Swiss job from abroad, or temporarily coming to Switzerland for a project or assignment? That answer usually points toward G, L, 120 days, or a notification route.
💡 Check the Swiss hire feasibility. Permitree gives employers the likely Swiss route, timeline, document checklist, costs, risks, and process overview before they move into the full hiring or mobility case.
Start with the real situation
Do not start by choosing the permit name. Start with the facts:
Where does the employee live?
Will they move to Switzerland?
Will they keep their main home abroad?
How many days will they work in Switzerland?
Is there a Swiss employment contract?
Is the employee seconded from a foreign employer?
What is the employee’s nationality?
Is the employer in Switzerland, the EU/EFTA, the UK, or a third country?
These facts decide the route.
G permit: cross-border worker
A G permit is for a person who works in Switzerland but lives abroad and returns regularly to their foreign residence.
For EU/EFTA nationals, the G permit is often a practical route where the person lives in an EU/EFTA country and works for a Swiss employer.
For non-EU/EFTA nationals, the route is much narrower. SEM explains that third-country nationals can receive a G permit only if they have a permanent residence right in a neighbouring country and have lived in that country’s border zone for at least six months. They must also meet Swiss labour-market requirements.
Typical G permit facts:
employee lives outside Switzerland;
employee works for a Swiss employer;
employee returns to the foreign residence regularly;
employee does not relocate their main home to Switzerland;
cross-border tax and social security must be checked.
120-day route: short Swiss work without normal residence
The 120-day route is used in some short-term work situations where a person works in Switzerland for a limited number of days within a 12-month period.
It is not a general shortcut for every short project. The requirements depend on nationality, role, employer structure, canton, and activity. For non-EU/EFTA specialists, the authorities may still check qualification, salary, working conditions, labour-market facts, and the business need.
Typical 120-day facts:
temporary Swiss activity;
no normal long-term residence in Switzerland;
project or specialist work;
limited number of Swiss workdays;
careful day counting needed;
canton approval may still be required.
Permitree practice point: the 120-day route should not be sold internally as “no permit needed.” It may avoid some residence mechanics, but it does not remove Swiss work-authorisation analysis.
L permit: short stay in Switzerland
An L permit is a short-stay permit. It is often used when the person will stay in Switzerland temporarily for work, usually with a fixed end date.
Typical L permit facts:
person stays in Switzerland for a temporary period;
work is more than a very short visit;
assignment or employment is time-limited;
person may need local registration;
family relocation and spouse work can be more sensitive;
renewal or conversion is not automatic.
For EU/EFTA nationals, an L permit may be used for employment longer than three months but less than one year. For non-EU/EFTA nationals, L permit cases can still be restrictive and may require a strong employer file.
Secondment vs local hire
The choice between G, 120 days, and L is often connected to the employment structure.
A local hire usually means the person has a Swiss employer. If they live abroad and commute, G may be relevant. If they live in Switzerland temporarily, L or B may be relevant.
A secondment usually means the person remains employed abroad and works temporarily in Switzerland for a project, group company, or client. In that case, the employer must check immigration, A1 or social security, posted-worker obligations, salary conditions, expenses, payroll, tax, and permanent establishment risk.
A secondment does not automatically mean 120 days. A local hire does not automatically mean G. The facts decide.
Common decision logic
If the person will keep their main residence abroad and regularly commute to a Swiss job, check G.
If the person will come to Switzerland temporarily for a short project and not take up ordinary residence, check whether 120 days, notification, or another short-term route applies.
If the person will live in Switzerland temporarily for work, check L.
If the person will live in Switzerland long-term, check B.
If the person is working for an EU/EFTA employer for a short Swiss service, check the notification procedure before assuming L or 120 days.
Documents employers usually need
For G permit cases, employers may need:
employment contract;
proof of foreign residence;
passport or ID;
work location;
for non-EU/EFTA nationals, proof of permanent residence right in the neighbouring country;
for non-EU/EFTA nationals, proof of residence in the border zone;
salary and working-condition details.
For 120-day or L cases, employers may need:
assignment letter or employment contract;
project description;
work dates and Swiss work location;
employer justification;
salary and expenses details;
CV, diplomas, and references;
passport copy;
A1 or certificate of coverage where relevant;
evidence of labour-market or specialist need, where required.
Payroll, tax, and social security
These routes have different payroll and tax effects.
G permit cases often involve cross-border taxation and social security questions. The employee may live in another country but earn Swiss employment income.
Secondment and short-term cases may involve A1, certificate of coverage, foreign payroll, Swiss wage conditions, withholding tax, and permanent establishment risk.
Do not decide the permit route separately from payroll and social security. They interact.
Common mistakes
using a G permit when the person actually lives in Switzerland;
using 120 days as if it means “no Swiss permission needed”;
forgetting non-EU/EFTA restrictions for G permits;
not counting Swiss workdays carefully;
treating a secondment like a local hire;
treating a local Swiss job like a business trip;
ignoring A1, posted-worker rules, tax, and salary conditions;
letting the person start before the route is approved or notified.
Questions asked by employees
Can I get a G permit if I live outside Switzerland?
Maybe. It depends on your nationality, country of residence, residence rights abroad, and Swiss job. Non-EU/EFTA nationals face stricter rules.
Can I live in Switzerland with a G permit?
No. A G permit is for cross-border workers whose main residence remains abroad.
Is 120 days easier than an L permit?
Sometimes it can be more practical for short assignments, but it is not automatic. The case still needs the correct approval or route.
Can my family join me on a 120-day route?
Usually this is not a normal family relocation route. Family stay may depend on visitor rules or a separate residence basis.
Can I change from L to B later?
Possibly, but it is not automatic. The employer and employee must check the new role, contract duration, quota, nationality, and authority requirements.
Questions employers should be ready to answer
Is this person commuting or relocating?
This is the first decision. Commuting points toward G. Relocation points toward L or B.
Is this a local hire or secondment?
A Swiss employment contract and a foreign assignment can create different immigration, payroll, and social security obligations.
How many Swiss workdays are planned?
Day counting is critical for 120-day and notification routes.
Is the person non-EU/EFTA?
If yes, the case is usually stricter, especially for G permits and specialist short-term routes.
Can the employee start now?
Not until the correct permit, notification, registration, or approval basis is in place.
How Permitree helps
Permitree helps employers decide whether the situation is a G permit, L permit, 120-day route, notification, B permit, or another structure.
We check residence, nationality, workdays, employer setup, payroll, social security, A1, tax, family needs, and start-date risk.
💡 Check the Swiss hire feasibility. Permitree gives employers the likely Swiss route, timeline, document checklist, costs, risks, and process overview before they move into the full hiring or mobility case.
FAQ
Legal references and official sources
Swiss Federal Act on Foreign Nationals and Integration (FNIA/AIG).
Ordinance on Admission, Period of Stay and Employment (ASEO/VZAE).
