ARTICLE · 19 MARCH 2025

Remote Working – Self-Employed EFTA Citizen

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Since Freya does not maintain a permanent establishment for her business in Switzerland and only occasionally travels there for meetings, she does not establish a taxable business presence in Switzerland.

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Case: Freya Lund – Self-Employed HR Consultant from Norway

For the German version, please read here>>

Freya Lund is a self-employed HR consultant from Bergen, Norway. With over ten years of experience in human resource management, she specializes in talent acquisition, organizational development, and employer branding. She works remotely for several international companies, including a leading Swiss consulting firm based in Zurich.

As her main client in Switzerland regularly organizes in-person workshops and strategy meetings, Freya travels to Switzerland approximately every two months. During these visits, she spends several days in Zurich to participate in key meetings and provide direct consulting services to her clients. However, the majority of her work is conducted from Norway, supported by virtual meetings and digital collaboration tools. Thanks to her expertise and flexibility, Freya can offer her services worldwide without being tied to a fixed

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