On March 19, 2026, the FTA published the employer’s certificate for employees residing in France in accordance with Article 4 of the Switzerland–France Double Taxation Agreement, Articles 17 and 28ter of the Agreement, and the accompanying explanatory notes.
This certificate is intended for submission to the cantonal tax authority for the purpose of the automatic exchange of information with France.
Employers and insurance companies must submit this certificate at the beginning of each calendar year for the preceding tax period. The first submission will take place in early 2027 for the 2026 tax period.
The supplementary agreement is available here.
