The State Secretariat for International Financial Matters SIF reported on 20 June 2020 that the effects of the understanding agreement between Switzerland and France on the taxation of cross-border commuters for teleworking or home office work will end on 31 August 2020.

The understanding agreement was concluded to avoid tax uncertainties or postponements due to measures to combat COVID-19 (see our contribution of 16 May 2020).

The corresponding agreement is available here.