From the point of view of social security law, it must be decided in the relationship between Switzerland and the EU to which social security system the board of directors is to be subject (the one in Switzerland or its country of residence in the EU). Since the activity of the Board of Directors qualifies as employment (gainful employment) from the point of view of social security law and, in this constellation, is decisive for the responsibility of the social security system, the Board of Directors is to be treated as if all its income were earned in Switzerland. Consequently, all income is to be subject to the Swiss social security system. The company in Switzerland which pays the Board of Directors' remuneration is only required to collect and pay social security contributions on this amount.

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