On June 6, 2024, Switzerland and Italy signed a protocol of amendment to the existing cross-border commuters agreement, which permanently regulates the issue of taxation of home offices. The protocol of amendment will enter into force as soon as the corresponding approval processes in both countries have been completed and will apply retroactively from January 1, 2024.
All cross-border commuters continue to have the option of working up to 25% of their working hours from home, without this having any effect on the state that taxes their income from employment or on their cross-border commuter status.
The change log is available here.
