On 13 May 2020, Switzerland signed a mutual agreement with France to ensure that the Covid protection measures (including working from home) did not change the tax consequences. This agreement was limited until 30 June 2022 (see our article of 11 December 2021).
The competent authorities of Switzerland and France have now agreed in a joint declaration to extend the agreement until 31 October 2022.
In addition, Switzerland and France have agreed to work towards a sustainable arrangement that takes into account the interests of both countries and the employees and employers concerned. Switzerland and France intend to conclude an agreement at technical level on the long-term solution by the end of October 2022.
The joint declaration is available here .
The press release is available here.
