Near office, not home office
Coworking for cross-border commuters.
Nowo is in Widnau, only a few minutes from the Austrian border. You skip the long commute and still work in Switzerland.
The 50 % rule
Stay within the home-office limit.
For cross-border commuters employed by a Swiss employer and living in Austria, a multilateral framework agreement on telework has applied since 1 July 2023. If telework in your country of residence stays below 50 % of your total working time (max. 49.9 %), you remain insured in Switzerland. Working 50 % or more from home in Austria has serious social security consequences.
Working days at Nowo in Widnau are spent physically in Switzerland. They do not count as home office in your country of residence.
Source: Swiss Federal Social Insurance Office (FSIO/BSV), telework (in German) →
This is not legal or tax advice. Check your situation with your employer or your compensation fund, including whether you may work from a coworking space. Tax rules for cross-border commuters are governed separately.

