The amicable tax agreement between Switzerland and France agreed during the pandemic, which allows cross-border workers to work from home without affecting their tax status, has been extended again, until 31 December 2022.1
Switzerland and France have extended their accord of 13 May 2020.2 This agreement allows French cross-border workers at Swiss employers in any canton to maintain their existing tax status while working from home in France. These measures, enacted at the start of the pandemic, have been extended multiple times, but this is expected to be the final extension. As such, the existing accord is to end on 31 December 2022, according to the French tax authorities.
Also, on a separate but related note, France, which has embarked on its new legislative agenda, has published its draft 2023 Finance Law3 which may be of interest to Swiss employers. The agenda includes a proposal to simplify the withholding tax procedure for certain non-French employers – which we discuss, along with its implications, below.