On November 22, 2023, the Federal Council adopted the dispatch on the approval and implementation of a supplementary agreement to the DTA with France.
In the case of cross-border teleworking of up to 40% of the annual working time, the supplementary agreement provides that remuneration in connection with teleworking is taxed in the contracting state in which the employer is located. The agreement also stipulates that the state of the employer transfers 40% of the taxes levied on teleworking remuneration in the state of residence to the state of residence of the employee. In order to ensure the application of the new rules, an automatic exchange of information on salary data is planned.
The message is available here and the supplementary agreement here.
The full press release with further information is available here .
