On January 30, 2025, the FTA published the certificate for employment relationships during the year for employees resident in France in accordance with Art. 127 para. 3 DBG and Art. 5a QStV together with the associated explanatory notes. The certificate contributes to the correct implementation of the new rules on the taxation of teleworking even before the supplementary agreement for French cross-border commuters comes into force.
The certificate can be downloaded here and the explanations for completing the form here.