Switzerland: Arrangements for French cross-border workers extended through 31 October 2022 (COVID-19)

The agreement was due to expire on 30 June 2022.

Arrangements for French cross-border workers extended through 31 October 2022 (COVID-19)

Switzerland and France have extended their agreement enabling French cross-border workers with Swiss employers across all cantons to continue working from home, while applying the tax regime as if they were still commuting to their usual place of work—to 31 October 2022.

The agreement was put in place on 13 May 2020 at the beginning of the coronavirus (COVID-19) pandemic, and after having been extended several times, was due to expire on 30 June 2022.

KPMG observation

Switzerland and France appear to recognize that the working from home model has evolved significantly since the start of the pandemic with a real shift in the way employees have embraced the flexibility of home and office work. Both countries appear to agree that now is the time to redefine the tax rules so that they reflect this new reality. The extension has therefore been put in place to give both countries more time to agree on a permanent solution to facilitate remote working across borders. They are looking to implement a regime which is “supple, simple and fair” for employees and employers alike, and one which allows for an equitable split of the tax revenues between Switzerland and France.  

Read a June 2022 report prepared by the KPMG member firm in Switzerland


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