The L visa carries no right to work in Switzerland - either for a Swiss or non-Swiss employer
It is theoretically possible to apply for a right to work but this can only happen through the sponship of an employer - it is extremely rare that this right is granted

Don't take any silly risks and if you really want to pursue this route make sure you engage proper legal assistance in Switzerland

Hi Suzana,
You may look at setting up the payroll registration of the UK entity in Switzerland and may also look at employing her as an ANoBag (“Arbeitnehmer ohne beitragspflichtigen Arbeitgeber”). Essentially, ANOBAG allows non-resident foreign employers to be free from paying Swiss social security contributions for employees located in Switzerland under certain circumstances. If you need specialist advise then you may contact MCN Associates


Raj

In reply to Ray:

Thank you for your comments, they are both very helpful. I really appreciate your advice.

In reply to Suzana:

Suzana

If you go down thr "posted worker" route raised by Rzj there are a mass of other questions that need adressing. Some simple examples :

Will the creation of a Swiss office/branch/subsidiary expose your UK company to swiss taxation?

What will it's obligations be in trrms of tax and social security declarations?

Will your existing suppliers agree to extend cover outside of the UK for lufe and mefical insurance? Pensions?

Are your UK terms and conditions in line with Swiss labour law?

In reply to Ray:

Hi Suzana,
Ray raises valid points but I guess I was not elaborate enough.

The above option that I have suggested you to explore would mean you engage a Swiss payroll specialist as they would know how the AnoBag scheme works. You will not be setting up a subsidiary but a payroll registration of the UK entity. With regard to filing obligation, the payroll guys can advise you better as I am not a tax expert but I have dealt with the AnoBag routes on several occasions in the past. Under this scheme the employee pays the social security. With regard to health insurance cover etc ideally you pay a monthly allowance or a lump sum amount to the employee to cover the premium cost for having a personal health insurance and therefore you do not need to cover her in a group scheme. Regarding employment Ray raises a valid point about jurisdiction and continuity of employment. Given that the employee is requesting this I would not offer continuity of service as offering continuity of service under the AnoBag scheme would complicate things and you would prefer to keep things simple. I would issue a new Swiss employment contract (the contract will be specific to the AnoBag status) with no continuity of service. I would also make sure that the employee's employment with the UK entity is terminated. Since the employee will be leaving to go to Switzerland I would ideally let her resign from the company on her own free will.

You will definitely need specialist advise to understand the whole AnoBag scheme the likely cost (including setting UK payroll registration etc) and analyse if it is worth the hassle.