The State Secretariat for International Financial Matters (SIF) has concluded a new consultation agreement between Switzerland and Germany on the reasonableness of returning to the place of residence of frontier workers.
According to a press release issued by the FTA on 25 October 2018, the consultation agreement governs the non-return of a frontier worker due to the performance of work in accordance with Article 15a paragraph 2 of the Convention between Germany and Switzerland for the Avoidance of Double Taxation in the Field of Taxes on Income and on Capital of 11 August 1971 (DTA).
The consultation agreement on the non-return of a frontier worker can be found here.
