KPMG's global network provides comprehensive global mobility services. Aided by the latest technology, our clients are given the ability to efficiently perform all the personnel management tasks required for their employees based all over the world.

Dennis McEvoy

Partner, Global Mobility Services

KPMG Switzerland

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Understanding struggles & addressing key pain points

Equity based compensation

Global Equity Compliance

Implementing a compensation program that’s both competitive and compliant is a real challenge in today’s dynamic labor market. Now, more than ever, your business must offer a competitive compensation model that attracts and retains the best talents.

In addition, your business must be able to comply with different regulatory, legal and tax rules across multiple jurisdictions.
The risks of non-compliance for equity-based compensation programs have become increasingly complex and costly – involving fines, penalties and reputational risk.

A frequent target for many taxing jurisdictions, equity-based compensation is subject to increasingly more stringent withholding rules and processing challenges.

Frequent changes in payroll reporting and withholding tax requirements also need to be addressed. Calculating the withholding and complying with reporting requirements for mobile employees across multiple jurisdictions is complicated, time-consuming and expensive.

It requires specialized global equity tax knowledge and understanding of the various compliance requirements in each country.

Swiss Equity Annex

Swiss employers are required to provide an annex to the annual salary certificate, detailing all granted incentive awards and taxable income in Switzerland and abroad – the Swiss Equity Annex.

Incentive compensation aligns your employees’ interests with your company’s performance, fostering loyalty and motivation without immediate cash outlay. 

If you offer this form of incentive to your employees, as a Swiss employer, you must comply with the requirement to provide an equity annex to your employees and the cantonal tax authorities.

The Swiss equity annex must contain a detailed breakdown of all granted incentive awards, including all vestings and exercises, as well as taxable income in Switzerland and abroad. This is required for both your local and mobile employees.

The process of gathering and consolidating information from various sources, coupled with understanding the tax implications of your different plans and awards can be complex and time-consuming.

Why KPMG services?

Incentive Compensation

For companies with a mobile workforce, managing remuneration across borders presents major compliance challenges. Varying legal systems and frequent changes to payroll and tax rules add complexity.

KPMG’s Global Equity Tracker (GET) is specifically designed to address these complexities. By partnering with KPMG, you gain access to a centralized, automated platform that ensures accurate compliance across jurisdictions. This reduces administrative burden, minimizes risk, and provides real-time visibility into global equity activities.

Tax compliance

Taxation across national borders is much more complicated than it is in the same country.

KPMG provides high-quality advisory services to assist companies and their employees, meeting all the necessary compliance requirements. Its services range from providing support in the run-up to an employee's departure and after they arrive in another country through to help with tax returns, tax reconciliation statements and dealings with tax authorities.

KPMG LINK Go

KPMG LINK Go is KPMG's proven online management system for employee secondment.

It allows all the necessary secondment data to be monitored and assignment-specific balance sheet summaries to be generated automatically, including calculating specific tax-exempt amounts, bonus deductions, global hypothetical tax, salary splits and year-end reconciliation statements.

Navigating success: our proven approach

Compensation and equity planning
- Advising on the design of a compensation and/or equity plan that meets your business needs
- Building the right incentive drivers – knowing and understanding the varied options for cash- and non-cash-based compensation and equity schemes to flexible benefits
- Supporting the implementation of a new compensation or/and equity plan; defining the correct accounting treatment and payroll as well as drafting tax and legal communication for employees
- Optimizing administrative procedures relating to equity-based compensation
- Conducting a post-implementation and sustainability review to monitor payment and share delivery processes, compliance and tracking tax and reporting obligations for mobile employees
Tax, legal, and compliance review
- Assessing your existing tax reporting and payroll setup and/or equity plans and whether they still meet your business needs and goals
- Providing full tax and legal review, risk assessment, individual country studies and process planning
International mobility and secondments
- Developing, reviewing and benchmarking guidelines, manuals and principles governing employee secondments abroad
- Advice on the transfer and deployment of staff linked to the company's headquarters or regional branch offices. Preparing full-cost accounts for employees on secondment; calculating net pay as well as gross-ups and hypothetical tax
- Advice on international remuneration systems and social security systems
- Handling complex tax issues relating to international staff transfers and cross-border commuters
- Optimizing administrative procedures relating to employee secondments
- Providing industry specialists to administer international secondment schemes

Our digital solutions to empower you

Aided by the latest technology, we deliver end-to-end services to help you become and stay competitive and compliant: From defining the most suitable incentive scheme for your company including planning its design, implementation and monitoring compliance risks at all stages to assessing your reporting and payroll setup.

KPMG LINK Go Technology

We bring together a world of tax, technology and immigration expertise to make managing a global workforce easy, effective and more transparent - no matter where in the world your business takes you. Whether your organization is small, large, centralized or decentralized, we're here to help you navigate through an increasingly mobile world.

KPMG LINK Go integrates with your existing technology to create one consolidated solution, reducing complexity, controlling risks and ultimately, saving your business money. From the preparation and reconciliation of tax and payroll liabilities to compensation and global mobility program management, our tools can help make your world simpler.
KPMG’s Global Equity Tracker (GET)

KPMG’s Global Equity Tracker (GET) is a cutting-edge solution designed to simplify and enhance the management of global equity plans. The platform provides end-to-end management across all critical processes – from payrolls, SPAs, employees, and beyond – ensuring organizations have full control and visibility.

With fully automated calculations, GET guarantees accurate treatment at the time of settlement, eliminating errors and reducing administrative burden. Its data centralization capabilities enable real-time access to critical information, improving governance and reporting while supporting a seamless payroll experience for your teams.

The platform also offers annual process reviews to ensure compliance, effectiveness, and alignment with evolving business needs. Its flexibility allows organizations to adapt to changing regulations, corporate structures, and employee expectations.

Ultimately, GET is built with employee experience in mind. By streamlining complex equity processes and providing transparent communication, it drives engagement and fosters trust among employees across the globe.

KPMG’s Global Equity Tracker empowers your organization to manage equity programs efficiently, compliantly, and with a focus on strategic value.
KPMG’s Swiss Equity Annex Reporter (SEAR)
This tool simplifies and automates the preparation of the equity annexes, regardless of their complexity or volume.
1. Consolidation: We work with you to gather and consolidate all relevant employee and award details from internal and external sources into our tool.
2. Review: By thoroughly understanding your equity plans, we ensure your company meets all Swiss reporting requirements.
3. Reconciliation: We compare your payroll data with your award data to identify and rectify any discrepancies.
4. Delivery: Our automated tool generates accurate Swiss equity annexes that comply with all requirements of the Swiss tax authorities.