With less than two weeks to go until Eurovision 2025, contestants will be busy practising their routines, learning lyrics and.... exploring the tax, immigration and social security implications of their performance, of course! What can Eurovision teach us about global mobility?
A lot has changed since Australian-born Gina G represented the United Kingdom at the Eurovision Song Contest in 1996 with her hit song (hint in the title). That year, Ireland won Eurovision (yet again), Bill Clinton was re-elected as US President, Dolly the Sheep was cloned, and the Spice Girls released their debut single "Wannabe". The world has seen monumental changes since, from technological advances and the rise of the internet to significant political shifts, including Brexit.
In the midst of all these changes, one thing remains constant: the Eurovision Song Contest continues to be a beloved and highly anticipated event (at least by many of us!). This year's Grand Final will take place in Basel on 17 May, and will no doubt deliver memorable costumes, heaps of (eco-friendly) glitter, wind machines and pyrotechnical effects.
As the UK national delegation prepares to attend Eurovision in Switzerland, it's essential to consider the global mobility implications of such an international assignment. National delegations, typically comprising artists, musicians, technical staff, national broadcaster representatives and media personnel, must navigate work permits, social security contributions and taxation, and compliance with local employment laws when attending the contest. We explore some of these implications in this article.
And, yes, you guessed it – these global mobility considerations will be relevant to many temporary assignments of UK employees to mainland Europe. So, even if you can't call yourself a Eurovision fan and don't know all the lyrics to Loreen's Euphoria, do keep on reading if interested in today's growing global workforce.
Immigration and visa requirements
Ahead of the contest, national delegations are typically present in the host country for approximately two to three weeks. This includes pre-event preparations, rehearsals, live shows, and post-event activities. The visa entry requirements for Eurovision participants and their teams, of course, depend on the host country.
Most Eurovision host countries are in the Schengen Area, where nationals from many participating countries (including EU states and visa-exempt nations such as the UK and Australia) can enter without a visa for short stays. However, for non-exempt countries, delegation members may need to apply for a Schengen visa or a national visa, depending on their duration of stay and purpose.
This year's host, Switzerland, is part of the Schengen Area. UK nationals do not need a visa to travel to Switzerland for short stays of up to 90 days within any 180-day period but will generally need a work permit to legally work there. However, for short-term work assignments (up to 90 days per calendar year), a work permit may not be required, provided they are not engaging in local employment activities. The UK employer would still need to notify the cantonal migration office under the online notification procedure at least eight days before the assignment starts, providing details of the assignment, the employee's personal information, and the duration of the stay.
Therefore, considering the duration and the nature of the assignment, most artists and teams (including the UK delegation) will be able to enter the country without a visa, but may need to comply with the notification procedure with the Swiss authorities for short-term work assignments.
Tax and social security
There are special tax rules for entertainers, including musicians and radio and TV personalities, so this section focuses on the normal rules for employees who are not entertainers.
Given the short duration of the assignment, we expect UK delegation members to remain UK tax residents, subject to UK income tax on their earnings (including the income earned for physically working in Switzerland). Similarly, we expect that there would be no tax-withholding obligations in Switzerland for their employers back home. This is assuming certain conditions are met, including, amongst others, that the employee remains on the UK payroll, and that their salary is not paid by or recharged to a Swiss entity.
In longer assignments (i.e. more than 183 days in a tax year), employees may remain UK residents and therefore subject to UK income tax on their worldwide income. In addition, employees will be subject to Swiss income tax on the earnings they receive for the duties they physically carry out in Switzerland. However, employees should be able to claim credit for the tax that they pay in Switzerland against their UK tax liability on this.
Assuming the UK delegation members remain on the UK payroll, under the terms of the UK-Switzerland Social Security Agreement they would continue to pay UK National Insurance contributions and be covered by the UK social security system during this temporary assignment. A certificate of coverage (A1 form) from HMRC will be required to confirm the social security position and ensure that no social security arises in Switzerland.
Employment rights
Employees on international assignments can become subject to the jurisdiction of the host country, so that local mandatory employment protections would apply to them. These may include minimum rates of pay, paid annual holidays and rights on termination. What protections, if any, an employee acquires will depend on the country in question as well as the duration of their stay.
In this case, Swiss employment law generally applies to the working conditions while employees are physically working in Switzerland. This includes protections relating to regulated working hours and rest breaks, minimum wage (where applicable), health and safety, and equal treatment and non-discrimination. Employees must also have adequate health insurance coverage from the first day of stay in Switzerland, so national delegations will have to ensure appropriate insurance coverage for their members.
And "douze points" go to... good planning!
As we've just seen, the Eurovision Song Contest is not just a musical spectacle but also a complex international event raising various global mobility considerations. Proper planning and consultation with legal, tax and mobility experts will help navigate the complexities of this international assignment. By understanding and adhering to any applicable obligations, national delegations can ensure a compliant working environment during their stay in Switzerland, and – no less importantly – have a successful and enjoyable experience at Eurovision. After all, no one wants to be caught out by a Swiss inspector in the middle of a glitter explosion. Stay compliant—and may your global mobility planning be as flawless as this year's Eurovision winner's high note!!
A huge thank you to our wonderful Swiss Ius Laboris colleagues Olivia Biehal and Thomas Pietruszak of Blesi & Papa for their knowledge, expertise, and input into this piece.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
